This is what we mean by single and double taxation of dividends: and the US is about the only place that has double taxation.
By law, REITs are required to pay out at least 90% of income as dividends, eliminating the double-tax effect on dividends.
He endorsed the centrepiece of Mr Bush's new tax-cutting plans: the elimination of double taxation on dividends.
Mr Greenspan said he did support one of Mr Bush's core aims: the elimination of double taxation on dividends.
This means they can reduce their exposure to the double tax on dividends and postpone indefinitely taxes on capital gains.
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And he wants more double taxation of dividends and capital gains.
It avoids the double taxation of dividends that afflicts the ordinary corporation.
Bush was asked why his proposal to eliminate the double taxation of dividends doesn't, as some economists consider preferable, make dividends deductible for companies, as opposed to tax-free to individuals.
Detractors point out that dividends are subject to double taxation, since both corporate earnings and dividends received in a taxable account are taxed.
This would allow government to capture more taxes from dividends, he says, since companies would presumably be pressured to offer more dividends since double-taxation would be avoided.
The Treasury secretary's opposition to raising the tariffs on steel products and removing the double taxation on corporate dividends were bound to rub the White House the wrong way.
When received, the dividends are double-taxed, because the same underlying income in the corporation that generated that income is taxed a second time in the form of a dividend.
Taxes on qualified dividends will more than double for many investors because it will be taxed as ordinary income.
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He dismisses the importance of dividends because of their double taxation, and says book value is only a good measure within industries and doesn't provide analytical insight into the broad market.
Taxing transfers (like dividends) amounts to double taxation.
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Dividends are thus being double taxed.
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Moreover, if the Bush era tax cuts are simply allowed to expire, as scheduled, at the end of 2012, the top rate on long term gains will revert to 20%, while the rate on dividends will more than double to 39.6%.
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You might do well buying stocks today, at double or worse the price, relative to dividends or earnings, of 1976.
The 15% levy on capital gains and dividends to individuals is thus a double tax that takes the overall rate on that corporate income closer to 45%.
This is the reason why the Bush tax cuts brought in the special 15% rate for dividends: to reduce the impact of that double taxation.
Asking whether a fair tax rate for dividends is 15 percent or 30 percent misses the point that any double taxation at all is unfair.
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Some of our picks, such as BCE Inc. (BCE) and Toronto Dominion Bank (TD) have doubled in value (including dividends) since they were recommended and many more have scored impressive double-digit gains.
This double taxation equals federal taxes of 45 cents on every dollar of taxable income paid as dividends (and total taxes of more than 53 cents in high tax states like New York).
While Grasslands only just completed its first year in operation, rancher Jim Howell reports that the two South Dakota ranches are expected to double in value and in productivity over a ten-year period and to yield annual dividends on the order of 4% to 5% in the early years, increasing to 10% to 11%.
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X-tax, there was no taxation of financial income (dividends, capital gains and interest income) at the individual level, and hence no double taxation of saving.
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