An Alternative to the Flawed Bush Dividend Plan, Financed by ETI Repeal
Samuel C. Thompson, Jr.
Pennsylvania State University, Penn State Law
Tax Notes, Vol. 99, No. 1, April 7, 2003
In this article, Thompson explains why President Bush's dividend plan is flawed and why none of the stated rationales for the plan withstand close scrutiny. Thompson then lays out an alternative corporate tax incentive: an incremental investment tax credit financed by repeal of the extraterritorial income exclusion regime.
JEL Classification: H25, G35
Date posted: April 3, 2003
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