At 15:42 10/12/2004 -0400, you wrote:
>But this makes sense to me. A publically traded company is a corporation.
>A corporation is a legal fiction giving a company an existinance, separate
>from any of the owners or workers of the company.
>
>Giving it a life and identity of its own in essence.
>
>This "person" has to pay taxes on its income. That "person" then gives
>money to those people it owes money to, and they in turn pay taxes on
>their income.
>
>How is that double taxation?
>
>Jerry Johnson

It's double tax because the same income is taxed 2 times on one
transaction.  The distribution of a dividend payment is payment from the
company to it's shareholders who are eligible.  In this single transaction,
the company generates a tax liability and the shareholder generates a tax
liability.  There is a chance that my prof was incorrect or maybe she was
sharing just an opinion but I haven't read anything that is really
convincing yet.

Not my prof but he is considered to be a pretty smart guy.

http://www.jeremysiegel.com/view_article.asp?p=240&h=1
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