1. Who will benefit from the dividend tax cut? Who will it hurt?
2. How much taxes do the wealthiest 1/5/10% pay currently, and how much are they likely to pay after the dividend tax cut?
3. How will corporations respond to the dividend tax cut?
4. What effects will the dividend tax cut have on the stock market, the bond market, and the economy as a whole?
5. Why might President Bush want to cut the dividend tax instead of another tax?

Newspaper and Magazine Articles on the Dividend Tax Cut

• Economics at About.Com - The Dividend Tax Cut and Interest Rates
  http://economics.about.com/library/weekly/aa012303a.htm
• CNN - Dividend Tax Cut and $600B Economic Boost
  http://www.cnn.com/2003/ALLPOLITICS/01/06/economic.stimulus/
• Business Week - Can a Dividend Tax Cut Juice Growth?
  http://www.businessweek.com/bwdaily/dnflash/jan2003/nf2003013_6478.htm
• CNN Money - Cutting the Dividend Tax is No Panacea
  http://money.cnn.com/2003/01/06/markets/dividend/
• JSOnline - Cutting Dividend Tax May Hurt States
  http://www.jsonline.com/bym/your/dec02/103327.asp
• Naples News - States Fear Removal of Dividend Tax Could Worsen Budget Deficits http://www.naplesnews.com/03/01/business/d880159a.htm
• Financial Reviews - US Dividend Tax Reform a Nightmare
  http://afr.com/marketwrap/equities/2003/01/31/FFXTDCLJJBD.html

Policy Papers on the Dividend Tax Cut

• CATO Institute - Nearly All Major Countries Provide Dividend Tax Relief
  http://www.cato.org/dailys/01-07-03-2.html
• Coalition on Human Needs - The Dividend Tax Break: Taxing Logic
  http://www.chn.org/issues/article.asp?Art=950
• Americans for Tax Reform - Top 10 Reasons for a Dividend Tax Cut
  http://www.atr.org/opeds/012903atr.html
• CATO Institute - Stalked By Fears of Dividend Tax Cut
  http://www.cato.org/dailys/01-03-03.html
• Heritage Foundation - Dividend Tax Relief Will Benefit All Americans
  http://www.heritage.org/Research/Taxes/wm183.cfm
• Brookings Institution - Save the Dividend Tax
  http://www.brook.edu/views/op-ed/mayer/20030105.htm

Journal Articles on Economics and SUVs

• The Share Price Effects of Dividend Taxes and Tax Imputation Credits - Trevor S. Harris, Deen Kemsley, and R. Glenn Hubbard, Journal of Public Economics v79, n3 (March 2001): 569-96.
• Corporate Dividend Policy Response to the Tax Reform Act of 1986 - George J. Papaioannou and Craig M. Savarese, Financial Management v23, n1 (Spring 1994): 56-63.
• The Effects of Tax and Regulatory Changes on Commercial Bank Dividend Policy - K. Michael Casey and Ross N. Dickens, Quarterly Review of Economics and Finance v40, n2 (Summer 2000): 279-93.
• Examining the Impact of the 1986 Tax Reform Act on Corporate Dividend Policy: A New Methodology - K. Michael Casey, Financial Review v34, n3 (August 1999): 33-46.
• Corporate Investment and Dividend Tax Imputation - Glenn W. Boyle, Financial Review v31, n1 (February 1996): 209-26.
• Dividend Taxation and Equity Value: The Canadian Tax Changes of 1986 - Kenneth J. McKenzie and Aileen J. Thompson, Canadian Journal of Economics v28, n2 (May 1995): 463-72.