International Aspects Of Dividend Relief
Charles E. McLure, Jr.
Authors registered in the RePEc Author Service: Charles E. Mclure, Jr. ()
No 317, NBER Working Papers from National Bureau of Economic Research, Inc
This article examines international aspects of the provision of relief from the double taxation of dividends that now occurs under the "classical" American system of taxing corporate income to both corporations and shareholders. It reviews recent American debate over integration and dividend relief, the systems of dividend relief now being used in Europe, and commonly accepted standards for judging international tax policy. These standards are employed in the appraisal of existing arrangements in Europe, possible alternative systems for international taxation in a world of dividend relief, and, using the European-American situation as an example, relations between countries with dividend relief and those with classical systems.
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Published as McLure, Jr., Charles E. "International Aspects of Dividend Relief." The Journal of Corporate Taxation, Vol. 7, No. 2, (Summer 1980), pp. 137-162.
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Persistent link: https://EconPapers.repec.org/RePEc:nbr:nberwo:0317
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