{
  "id": "RL31782",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL31782",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs7576/",
      "id": "RL31782 2003-03-13",
      "date": "2003-03-13",
      "retrieved": "2005-11-02T14:38:32",
      "title": "The Effect of the President\u2019s Dividend Relief Proposal on Corporate Tax Subsidies",
      "summary": "The first section of this report explains how these excludable dividend amounts (EDAs) work and how they affect the value of corporate tax preferences. The second section of the report details alternative approaches and their effects on corporate tax subsidies. The next section of the report explores the rationale for EDAs. The final section concludes with a review of general policy issues, including a discussion of the general types of corporate tax preferences currently allowed and a discussion of possible alternative approaches.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20030313_RL31782_2caf866cf71e6f80c4e59dc21150281c62d039c4.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20030313_RL31782_2caf866cf71e6f80c4e59dc21150281c62d039c4.html",
          "source": "pymupdf"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Corporation taxes - Economic aspects",
          "name": "Corporation taxes - Economic aspects"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}