In a just published piece, American Enterprise Institute (AEI) tax experts Alex Brill and Alan Viard assess President Obama's plan to triple dividend tax rate.

In a sharp break from that campaign stance and the Administration's first three budgets, President Obama is now calling for an all-in dividend tax rate of almost 45 percent, the highest rate in 27 years. The president's about-face bodes ill for the economy.

This nation employs several methods for taxing capital income, both at the individual and the corporate level.  There is a massive economic literature that documents strong theoretical and empirical support for the United States to reduce its capital taxes

It’s hardly a surprise that the president’s narrowly focused plan falls short on the fiscal front, with the debt projected to weigh in at a staggering 76 percent of annual GDP in 2022 and poised to rise further in subsequent decades.

 Everybody knows that an important part of the unsolved problem of our uncompetitive tax system for businesses is the double taxation of corporate dividends.

On line registration for this event is closed. Walk in registrations will be accepted.The tax on dividends was reduced in 2003 to a maximum rate of 15 percent. During the debate over this law, scholars often expressed opposing views concerning the likely economic impact of lower dividend taxes....

The Jobs and Growth Tax Relief Act of 2003contained a number of significant tax provisions, but the most noteworthy may have been the reduction in dividend tax rates.