The Dwindling Taxable Share Of U.S. Corporate Stock

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The Dwindling Taxable Share Of U.S. Corporate Stock

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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