Description: The first section of this report explains how these excludable dividend amounts (EDAs) work and how they affect the value of corporate tax preferences. The second section of the report details alternative approaches and their effects on corporate tax subsidies. The next section of the report explores the rationale for EDAs. The final section concludes with a review of general policy issues, including a discussion of the general types of corporate tax preferences currently allowed and a discussion of possible alternative approaches.
Date: March 13, 2003
Creator: Esenwein, Gregg A. & Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department