The Dwindling Taxable Share of U.S. Corporate Stock

13 Pages Posted: 2 Dec 2016

See all articles by Steve Rosenthal

Steve Rosenthal

Urban-Brookings Tax Policy Center

Lydia Austin

The Urban Institute

Date Written: May 16, 2016

Abstract

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).

Keywords: Tax, Corporate, Capital Gains, Investments

Suggested Citation

Rosenthal, Steve and Austin, Lydia, The Dwindling Taxable Share of U.S. Corporate Stock (May 16, 2016). Tax Notes, Vol. 151, No. 6, May 2016. Available at SSRN: https://ssrn.com/abstract=2877431

Steve Rosenthal (Contact Author)

Urban-Brookings Tax Policy Center ( email )

Urban Institute
2100 M Street NW
Washington, DC 20009
United States
202-261-5511 (Phone)

Lydia Austin

The Urban Institute ( email )

2100 M Street, NW
Washington, DC 20037
United States

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