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Dividend Policy and the 2003 Tax Cut: Preliminary Evidence

Make the Dividend and Capital Gains Tax Rates Permanent to Keep the Economy Growing

Thanks in part to the reduced cost of capital, business investmenthas grown in every quarter since the 2003 tax cut, but the average taxation of dividends will become 28 percent if JGTRRA provisionsare allowed to expire. Extending the 2003 tax rates or making thempermanent would reinforce a central element of good economicpolicy: predictable and stable tax law.

Why the Inflation Reduction Act May Hurt Businesses

Why the Inflation Reduction Act May Hurt Businesses
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