Currently, the United States has one of the highest tax burdens on personal dividend income in the OECD. The top federal rate on personal dividend income is 23.8 percent (20 percent top marginal tax rate plus a 3.8...
- Tax Features October 1992
Tax Features October 1992
Since 1957, Tax Features has been the Tax Foundation’s official bimonthly policy review. Tax Features presents in-depth, semi-technical articles on topical issues in tax policy. Topics covered include: state business tax climates, state tax collections and rates, the effects of tax cuts on individuals and businesses, Tax Freedom Day and more. Tax Features is distributed to thousands of journalists, members of congressional tax writing committees, executive branch agencies, corporate tax managers, state tax officials, university libraries, tax-related nonprofits and academics.
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- Rep. Dave Camp deserves credit for introducing dynamic macroeconomic analysis into the tax reform discussion by requesting a dynamic score of his plan from the Joint Committee on Taxation (JCT).
- According to...
- The combined federal and state top marginal personal dividend tax rate in the United States is 28.6 percent.
- The United States’ top marginal tax rate on personal dividend income is 9th highest in...
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