Speaker of the House John Boehner addresses the 113th Congress in the Capitol in Washington January 3, 2013.(REUTERS/Kevin Lamarque).

Opinion

Eliminating corporate double taxation

April 11, 2016, Robert C. Pozen

Senator Hatch, chairman of the Senate Finance Committee, is focusing on an important aspect of the agenda for corporate tax reform—allowing U.S. corporations to receive a deduction for dividends paid to their shareholders.  That deduction would eliminate double taxation of corporate profits distributed as dividends; instead, these profits would be taxed only to shareholders, not at both the shareholder and corporate levels.

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