The President's Proposed Dividend Exemption and Closely Held Companies

Posted: 21 Feb 2003

See all articles by Merle Erickson

Merle Erickson

University of Chicago - Booth School of Business

James K. Smith

University of San Diego - Department of Accountancy

Abstract

Professors Merle M. Erickson of the University of Chicago and James K. Smith of the University of San Diego discuss strategies small business owners are likely to use to lower their taxes if the president's dividend exemption is enacted.

JEL Classification: G35, H25

Suggested Citation

Erickson, Merle and Smith, James K., The President's Proposed Dividend Exemption and Closely Held Companies. Available at SSRN: https://ssrn.com/abstract=382442

Merle Erickson (Contact Author)

University of Chicago - Booth School of Business ( email )

5807 S. Woodlawn Avenue
Chicago, IL 60637
United States
773-834-0716 (Phone)
773-702-0458 (Fax)

James K. Smith

University of San Diego - Department of Accountancy ( email )

223 Olin Hall
5998 Alcalá Park
San Diego, CA
United States
619-260-5965 (Phone)

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