The President's Proposed Dividend Exemption and Closely Held Companies
Posted: 21 Feb 2003
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: 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
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