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- W2256348066 abstract "Originally published in The Tax Lawyer, this article provides a comprehensive review of existing corporate tax integration literature (e.g. economic journals, NBER working papers, Treasury and ALI Reports, law reviews, and other academic literature). It also explores partial integration under the Jobs Act, hence the title. Part I is the introduction. Part II surveys the economic effects of dividend taxation under a two tiered system and discusses the integration debate as it developed in academia. It first reviews the economic theories relating to the taxation of dividends before moving on to explore the integration policy debate. Part III considers moves towards integration in the United States including: President Bush's Fiscal Year 2004 Proposals featuring the elimination of the dividend tax. Senate and the House of Representatives versions of proposed legislation. The Jobs and Growth Tax Relief Reconciliation Act of 2003 that was signed into law on May 28, 2003 reducing the taxable rates on corporate dividends. This section discusses the state of integration under the 2004 Proposals and the current law's partial integration model. It also discusses the economic implications of the 2004 Proposals and of the current tax law under the Jobs Act. Notably, the discussion of integration is presented separately from the discussion of the economics. This distinction is not always evident in the commentaries. However, the distinction is important because the soundness of an integration model is conceptually different from the economic soundness of a tax cut. Finally, the Article concludes by noting that both corporations and individuals seem to have acted in consonance with integrationist predictions following the Jobs Act, evidenced by a marked increase in dividend distributions. The Article refrains from passing premature judgment on the soundness of the 2004 Proposals or their long run impact on the economy, and notes that further scholarship is needed." @default.
- W2256348066 created "2016-06-24" @default.
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- W2256348066 date "2007-02-09" @default.
- W2256348066 modified "2023-09-28" @default.
- W2256348066 title "State of Integration in a Partial Integration State" @default.
- W2256348066 hasPublicationYear "2007" @default.
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