TITLE

Double Tax on Dividends is Hardship on Many Who Have Moderate Incomes

PUB. DATE
August 1954
SOURCE
Saturday Evening Post;8/28/1954, Vol. 227 Issue 9, p12
SOURCE TYPE
Periodical
DOC. TYPE
Editorial
ABSTRACT
The author reflects on the impact of double taxation on dividends to corporate stockholders with moderate income in the U.S. He discusses that the government's plan to grant some tax relief on stockholders or the possible repulsion of the double taxation on corporate income is favorable for most stockholders in the country as 53 percent of industrial companies' stockholders, particularly on steel companies, had income lower than the average-paid steel workers.
ACCESSION #
19380912

 

Related Articles

  • Unintended Consequences--The Good Kind. Carlson, Charles B. // DRIP Investor;Dec2002, Vol. 11 Issue 12, p8 

    Comments on the unintended consequences of reducing or eliminating the double taxation of corporate dividends in the U.S. Levels of taxation; Possible changes in the taxation of dividends; Impact of tax reduction on investments.

  • Tax Cuts, Yes; Dividends, No. Etzel, Barbara // Investment Dealers' Digest;11/18/2002, Vol. 68 Issue 44, p14 

    Focuses on the indifference of technology companies toward possible elimination of double-taxation on dividends in the United States. Factors responsible for double-taxation on dividends; Rate of tax on dividends; Effect of double-taxation elimination proposals on the U.S. government; Reaction...

  • ANOTHER PERSPECTIVE. Clements, Ronald D. // Electric Perspectives;Mar/Apr2003, Vol. 28 Issue 2, p56 

    Comments on the double taxation of corporate dividends in the U.S. Proposal of U.S. President George W. Bush regarding the provision; Impact of double taxation on electric companies; Potential economic benefits of the elimination of double taxation.

  • The Double Tax on Dividends Deters Venture Investment -- Also It's Unfair. Rice, Raymond F. // Saturday Evening Post;2/13/1954, Vol. 226 Issue 33, p12 

    The article reflects on the implementation of the double tax on corporate profits distributed as dividends in the U.S. Double tax disregards the fact that the operation of a corporation relies on the capital belonging to its stockholders. After the profits have been subjected to a corporation...

  • Double taxation of dividends? McNairn, William // California CPA;Dec2004, Vol. 73 Issue 6, p8 

    Examines assumptions underlying the double taxation of dividends. Separation of corporation and shareholders under the U.S. laws; Declaration of corporations on dividends; Role of tax sites and special corporate allowances in income taxes on the earnings of companies.

  • Double taxation.  // Accountancy;Jun73, Vol. 83 Issue 958, p92 

    The article reports on the signing of a Protocol in February 8, 1973, revising the dividend article in the double taxation convention between Denmark and Great Britain. The author implies that the new revised protocol entitled "The Double Taxation Relief Regulations 1973," follows the...

  • Denmark: withholding tax on dividends distributed to UK parents. Melgaad, Henrik; Jeffcote, Bernard // Accountancy;Nov91, Vol. 108 Issue 1179, p58 

    Reports that Denmark has abolished the tax credit system for dividends received from Danish companies from the income year 1991. Implications on the British/Danish tax treaty.

  • As I See It. Dodgson, Gregory E.V. // Grand Rapids Business Journal;4/21/2003, Vol. 21 Issue 16, p29 

    Deals with the possible impact of the elimination of double taxation of dividends on the U.S. stock market and the economy. Reasons for the lack of concerns among market participants on tax reforms; Stance of the administration of President George W. Bush regarding the issue.

  • MANAGERS, SHAREHOLDERS, AND THE CORPORATE DOUBLE TAX. Doran, Michael // Virginia Law Review;May2009, Vol. 95 Issue 3, p517 

    The article discusses aspects of managers, shareholders, and corporate double taxation in the U.S. It notes the test proposing the variance of interests between the managers and shareholders, both of which are of a single group and are not the attribute relative to the corporate double tax...

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