Publication | Open Access
The Dwindling Taxable Share of U.S. Corporate Stock
42
Citations
0
References
2016
Year
Taxable AccountsCorporate TaxLawTax IncentiveCorporate TaxationU.s. StocksFinancial AccountingTax PolicyTax LawTax Corporate EarningsAccountingU.s. Corporate StockTax AvoidanceFinanceFinancial EconomicsFederal TaxFederal Income TaxBusinessCorporate Finance
The share of U.S. stocks held in taxable accounts has declined sharply over the last 50 years, which has important implications for how best to tax corporate earnings (which, purportedly, are double-taxed).