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An Alternative to the Flawed Bush Dividend Plan, Financed by ETI Repeal

Posted: 3 Apr 2003  

Samuel C. Thompson, Jr.

Pennsylvania State University, Penn State Law

Abstract

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

Suggested Citation

Thompson, Jr., Samuel C., An Alternative to the Flawed Bush Dividend Plan, Financed by ETI Repeal. Tax Notes, Vol. 99, No. 1, April 7, 2003. Available at SSRN: https://ssrn.com/abstract=392780

Samuel C. Thompson, Jr. (Contact Author)

Pennsylvania State University, Penn State Law ( email )

Lewis Katz Building
University Park, PA 16802
United States

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