Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
Abstract
Two well-noted phenomena of recent decades are the increasing concentration of personal income and the declining rate of corporate profitability. This paper investigates to what extent these two trends have a common explanation extent these two trends have a common explanation-shifting of income to the personal tax base from the corporate tax base caused by the generally declining difference between personal tax rates and corporation income tax...
Paper Details
Title
Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?
Published Date
May 1, 1998
Journal
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Notes
History