Permanent tax incentives
for investment income ‐
capital gains and dividends ‐
help support economic growth
and job creation.
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Double taxation discourages dividend payments
Corporate profits are taxed twice – first at the corporate level, and later at the individual level when companies pay their shareholders dividends. This double taxation will be exacerbated if: (1) the dividend tax rate increases; and (2) the tax rates for dividends and capital gains are “decoupled.”New Study findings about Higher Capital Gains & Dividend Tax Rates
A recent study from the American Consumer Institute analyzed the potential impact of higher taxes on capital gains and dividend tax rates.
