The Dwindling Taxable Share of U.S. Corporate Stock. Rosenthal, S. M. & Austin, L. S. Tax Notes, 151(6):923–934, 2016. 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}
}
Downloads: 3
{"_id":"F8ymjthb2GYnRDmyr","bibbaseid":"rosenthal-austin-thedwindlingtaxableshareofuscorporatestock-2016","authorIDs":[],"author_short":["Rosenthal, S. M.","Austin, L. S."],"bibdata":{"bibtype":"article","type":"article","title":"The Dwindling Taxable Share of U.S. Corporate Stock","author":[{"propositions":[],"lastnames":["Rosenthal"],"firstnames":["Steven","M."],"suffixes":[]},{"propositions":[],"lastnames":["Austin"],"firstnames":["Lydia","S."],"suffixes":[]}],"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","bibtex":"@article{RosenthalAustin2016,\n title = {The Dwindling Taxable Share of {{U}}.{{S}}. Corporate Stock},\n author = {Rosenthal, Steven M. and Austin, Lydia S.},\n year = {2016},\n journal = {Tax Notes},\n volume = {151},\n number = {6},\n pages = {923--934},\n doi = {10.1161/STROKEAHA.115.008782},\n url = {https://www.taxpolicycenter.org/publications/dwindling-taxable-share-us-corporate-stock},\n 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.},\n isbn = {8175481358},\n keywords = {Impacts of Wealth Inequality,Wealth Taxation}\n}\n\n","author_short":["Rosenthal, S. M.","Austin, L. S."],"key":"RosenthalAustin2016","id":"RosenthalAustin2016","bibbaseid":"rosenthal-austin-thedwindlingtaxableshareofuscorporatestock-2016","role":"author","urls":{"link":"https://www.taxpolicycenter.org/publications/dwindling-taxable-share-us-corporate-stock"},"keyword":["Impacts of Wealth Inequality","Wealth Taxation"],"metadata":{"authorlinks":{}},"downloads":3},"bibtype":"article","biburl":"https://bibbase.org/f/nKAPSyp34A9azBzJd/GCWealthProject_WealthResearchLibrary.bib","creationDate":"2019-06-07T14:24:46.417Z","downloads":3,"keywords":["impacts of wealth inequality","wealth taxation"],"search_terms":["dwindling","taxable","share","corporate","stock","rosenthal","austin"],"title":"The Dwindling Taxable Share of U.S. Corporate Stock","year":2016,"dataSources":["QFH3S2ktnk2HEGP7y","ya2CyA73rpZseyrZ8","Ehs2RwEzf4bZfKzK4","cJJHdqh9t5tR5wpLH","F3pGsndC3BMm5kzaE","t77TCZsnrGgyo6dsY","BCPeddFnrLq82SA2k","2w2tCMfz9tagnuYcn","grHFPbjkekLtP8Rd5","reZhxJTZLXbC6Xb4R","CievPB5mG8TuzbbZ3","XqKxryftLF3GWq6cY","M7of5cge3GPiYqZve","PZFBspX8PwJz5LKpx","ve96mwrzCBBzfBff6","zu77p3c7mn9doiv7C","gktz2DotJNwWxzBjM","s55XALJsj7pSgkAJ5","6TRStm8krC6i2nGYe","xdmk6AH6bT83sPnNJ","yda7rYQnmKoN94xAr","hHZFQp7q53h3BYKe8"]}