TITLE

Is dividend income really taxed twice?

AUTHOR(S)
McQuaid, John G.
PUB. DATE
April 1955
SOURCE
America;4/2/1955, Vol. 93 Issue 1, p11
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The author examines whether double taxation of dividend income exists in the U.S. He points out that claiming double taxation implies that the income of the corporation is the income of its stockholders. He argues that taxation of dividend income cannot be considered double taxation of the stockholder on neither a legal nor a logical level. An overview of the origins of the tax on corporate income and the tax on individual income is presented.
ACCESSION #
35580941

 

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