TITLE

Eliminating 'Double Taxation': The Dividend Imputation Alternative

AUTHOR(S)
Wilkinson, Brett; Fancher, Marcy M.
PUB. DATE
August 2004
SOURCE
CPA Journal;Aug2004, Vol. 74 Issue 8, p15
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the double taxation system approach of the 2003 Jobs and Growth Tax Relief Reconciliation Act which regulates the dividend income of the U.S. tax system. Problems associated with the partial solution in integrating the corporate and individual tax systems as one system; Information on the dividend imputation alternative; Criteria for computing taxes.
ACCESSION #
14009226

 

Related Articles

  • TAXES, THE COST OF CAPITAL AND THE THEORY OF INVESTMENT. A GENERALISATION TO THE IMPUTATION SYSTEM OF DIVIDEND TAXATION. Stapleton, R. C.; Burke, C. M. // Economic Journal;Dec75, Vol. 85 Issue 340, p888 

    Presents a commentary on an article by R.C. Stapleton which analyzed the effect of dividend and debt policies on the value of the firm given the existing "classical" system of corporate taxation, published in a 1972 issue of "The Economic Journal." Replacement of the classical system of...

  • This Cut Won't Pay Dividends. Sloan, Allan // Newsweek (Atlantic Edition);1/20/2003 (Atlantic Edition), Vol. 141 Issue 3, p29 

    Comments on U.S. President George W. Bush's tax-cut proposal, which is designed to eliminate double taxation of dividends. Complexity of Bush's plan; Problems with cutting dividends; Why the author favors the Democrats' economic stimulus plan; Risks of letting corporations deduct interest...

  • Are YOU an employee of your business? Battersby, Mark E. // Rock Products;Sept2007, Vol. 110 Issue 9, p36 

    The article offers insights on taxation and how to manage business in the aggregate industry. It states that owner/employees should include some of the amounts received from their business in their taxable income, although tax rate usually changes depending on the type of payment. The U.S. Jobs...

  • Double Dutch. Wickenden, Tony // Money Marketing;8/1/2002, p34 

    Describes the case Staatssecretaris van Financien versus Verkooijen involving income tax from dividends, which were referred to the European Court of Justice from the Netherlands. Overview of the income tax law prior to 1997; Background on the case; Arguments of the Netherlands government;...

  • Through the Looking Glass: An Empirical Look at Discrimination in the Federal Income Tax Rate Structure. Jensen, Herbert L.; Wyndelts, Robert W. // Accounting Review;Oct76, Vol. 51 Issue 4, p846 

    This article focuses on various concepts of equity and cites a study of the discrimination in the federal income tax rate structure. Given these three conflicting views of equity in the federal income tax rate structure, the taxable incomes of the spouses were allowed to vary from $1,000 to...

  • DEATH DUTIES--DOUBLE TAXATION.  // Accountancy;May68, Vol. 79 Issue 897, p340 

    The article reports that the Double Taxation Convention of Great Britain with Italy pertaining to duties on the estates of deceased persons became effective on February 9, 1968.

  • Double taxation treaties. Greene, Chris; De Lord, Lois // Accountancy;May88, Vol. 101 Issue 1137, p49 

    This article reports developments on double taxation treaties between Great Britain and other countries. The protocol amending the double taxation agreement between Great Britain and Malaysia, which was signed in London, England on July 21, 1987, entered into force on January 26, 1988. Its text...

  • Danby Bloch: The true extent of the dividend allowance cut. Bloch, Danby // Money Marketing (Online Edition);4/19/2017, p2 

    The article offers the author's insights on the importance of understanding the taxation of dividends to give the appropriate advice to investors and business owners in Great Britain. Topics discussed include the tax changes in 2016, reduction in the dividend allowance in April 2018, and tax...

  • Finance, Accountancy and Taxation: 3.3 Taxation.  // Doing Business with Slovenia;2005, p90 

    Discusses the taxation system in the Republic of Slovenia. Summary of taxation in the country; Rate of tax on insurance premiums; Assessment of double taxation agreements in the nation; Discussion of the forthcoming tax system reforms in Slovenia; Influence of the European Union tax directives...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics