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Journal Article

The Dwindling Taxable Share Of U.S. Corporate Stock

Steven M. Rosenthal, Lydia Austin
May 16, 2016
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Abstract

In this report, Rosenthal and Austin demonstrate that the share of U.S. stocks held by taxable accounts 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.

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Business Taxes
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Meet the Experts

  • Steven M. Rosenthal
    Senior Fellow
  • Lydia Austin
    Senior Manager
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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