Open Access BASE2007
Distributional Effects of Taxes on Corporate Profits, Investment Income, and Estates
Abstract
Recent tax reductions reduce the effective tax rate on capital income in several different ways. Taxes on capital arise from individual taxes on dividends, interest, capital gains, and income from non-corporate businesses. This report contains data on the distribution of income by type and class, shifting the incidence of taxes, the effect of the savings response, and related information.
Themen
Sprachen
Englisch
Verlag
Library of Congress. Congressional Research Service.
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