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- W2298912940 abstract "The administration's dividend exclusion proposal raises a large number of significant technical and policy issues even aside from issues of revenue and economic policy. This report discusses some of these issues, in particular issues relating to complexity, antiabuse provisions in the proposal, remaining possibilities for taxpayers to take intended or unintended advantage of the new system, the effect of the new system on corporate behavior, effects on the capital markets, and some broader policy issues raised by the proposal." @default.
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- W2298912940 date "2003-03-21" @default.
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- W2298912940 title "The Administration's Dividend Exclusion Proposal" @default.
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