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Dividends lose all tax preferences.
Readers discuss the pros and cons of tax preferences.
Otherwise, many corporate tax preferences would remain intact.
Another major driver of employer-provided benefits is tax preferences.
The choice for dividends and repurchases depends on behavioral and tax preferences.
These tax preferences amount to $1 trillion a year, the proposal states, and "these tax preferences are disproportionately used by upper-income individuals....There's nothing fair about that".
Dr. Rivlin also applauds Mr. Ryan's emphasis on the way tax preferences benefit the wealthy.
To be sure, there are the same kinds of tax preferences that they criticize.
A third proposal to drop some tax preferences for rich foreigners failed as well.
First, an increase in statutory tax rates automatically increases the revenue loss associated with tax preferences.
For many years, no one knew just how many tax preferences there were.
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