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1 Federal Tax Treatment of Dividends under the Personal Income Tax 1 (1971)

handle is hein.tera/fttmentdivi0001 and id is 1 raw text is: TAX FOUNDATION'S NUMBER 40 1937 DECEMBER 1971 FEDERAL TAX TREATMENT OF DIVIDENDS UNDER THE PERSONAL INCOME TAX The references in this bibliography are arranged as follows: I. Theoretical Framework II. Incidence Problems Related to the Corporation Income Tax III. Private and Corporate Saving; Taxation of Dividends IV. Statistical Sources I. Theoretical Framework Buchanan, J. M. Fiscal Theory and Political Economy. Chapel Hill: University of North Carolina Press, 1960. 197pp. Examines how collective economic decisions are made and their role in aggregate economics. Chapter VI deals with the methodology of incidence theory. Due, J. F. Sales Taxation. Urbana: University of Illinois Press, 1957. 396pp. Although primarily concerned with sales taxation, this book provides excellent background information for the understanding of tax incidence generally. Shows how sales taxation incidence differs from that of other taxes, such as the corporate tax. Lutz, H. L. Public Finance. 3rd ed. New York: D. Appleton-Century Company, 1936. 940pp. A clear and concise exposition of how certain taxes can be capitalized, shifted, or evaded is given in Chapter XVIII. Musgrave, R. A. The Theory of Public Finance. New York: McGraw-Hill, 1959. 627pp. Chapter 10 provides an excellent exposition of the current theories of tax incidence, and especially the distinction between specific and differential incidence. Chapters 15 and 16 present incidence theories under different sets of assumptions within a framework of general equilibrium analysis. ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS TAX FOUNDATION, INCORPORATED • 50 ROCKEFELLER PLAZA • NEW YORK, N. Y. 10020