The Dwindling Taxable Share of U.S. Corporate Stock
13 Pages Posted: 2 Dec 2016
Date Written: May 16, 2016
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: 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
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