The Dwindling Taxable Share of U.S. Corporate Stock. Rosenthal, S. M. & Austin, L. S. Tax Notes, 151(6):923–934, 2016.
The Dwindling Taxable Share of U.S. Corporate Stock [link]Link  doi  abstract   bibtex   3 downloads  
In this report, Rosenthal and Austin demonstrate that the share of U.S. stocks held by taxable ac- counts has declined sharply over the last 50 years, and they urge lawmakers to carefully consider this shareholder base erosion when determining how best to tax corporate earnings.
@article{RosenthalAustin2016,
  title = {The Dwindling Taxable Share of {{U}}.{{S}}. Corporate Stock},
  author = {Rosenthal, Steven M. and Austin, Lydia S.},
  year = {2016},
  journal = {Tax Notes},
  volume = {151},
  number = {6},
  pages = {923--934},
  doi = {10.1161/STROKEAHA.115.008782},
  url = {https://www.taxpolicycenter.org/publications/dwindling-taxable-share-us-corporate-stock},
  abstract = {In this report, Rosenthal and Austin demonstrate that the share of U.S. stocks held by taxable ac- counts has declined sharply over the last 50 years, and they urge lawmakers to carefully consider this shareholder base erosion when determining how best to tax corporate earnings.},
  isbn = {8175481358},
  keywords = {Impacts of Wealth Inequality,Wealth Taxation}
}

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