Distributional Effects of Taxes on Corporate Profits, Investment Income, and Estates by Jane G. Gravelle, Sean Lowry

Distributional Effects of Taxes on Corporate Profits, Investment Income, and Estates

Jane G. Gravelle, Sean Lowry

28 pages • missing pub info (editions)

nonfiction politics informative medium-paced
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Tax reductions enacted in 2001-2004 reduce the effective tax rate on capital income in several different ways. Taxes on capital arise from individual taxes on dividends, interest, capital gains, and income from non-corporate businesses (proprietor...

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