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...
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- Tax Complexity and Its Costs
Tax Complexity and Its Costs
Here's a great 4 minute video from the Cato Institute on the costs of increasing complexity in the tax code, featuring Director of Tax Policy Studies Chris Edwards, Senior Fellow Dan Mitchell and Director of Information Policy Studies Jim Harper.
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About the Tax Policy Blog
The Tax Policy Blog is the official weblog of the Tax Foundation, a non-partisan, non-profit research organization that has monitored tax policy at the federal, state and local levels since 1937. Our economists welcome your feedback. If you would like to send an e-mail to the author of a blog post, please click on that person's name to locate his or her e-mail address or visit our staff page here.