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.

The quick fixes that have characterized government's approach to job creation have failed. We must get back to balancing the budget and reducing taxes on small businesses.

Intense debate continues over the appropriate level of marginal income tax rates, particularly as policymakers consider whether to extend part or all of the 2001 and 2003 tax cuts, which are currently scheduled to expire at the end of 2012.

Politicians have frequently directed harsh rhetoric toward particular corporate taxpayers that earn high profits. At times, this rhetoric has been accompanied by policy proposals that single out a narrow set of profitable taxpayers for disparate treatment. Perhaps the most notable example is the war against Big Oil.

A Michigan congressman has engineered legislation designed to stunt potentially massive federal tax increases.

Whilesome of the effects of dividend tax policyhave been consistent with both new and traditional views of dividend taxation, further evidence points towarda new view.

The top priority for Democrats is jobs. The stimulus package was supposed to be a major jobs booster. It has helped significantly--but nowhere near enough.

What are the effects of dividend taxation?