The messy boundary between pass-through and corporate taxation-Reference-Cited by-同舟云学术

The messy boundary between pass-through and corporate taxation

Published:2023-08-18 Issue:3 Volume:39 Page:451-459
ISSN:0266-903X
Container-title:Oxford Review of Economic Policy
language:en
Short-container-title:

Author:

Kopczuk Wojciech¹

Affiliation:

1. Columbia University , USA

Abstract

Abstract Businesses may be subject to either individual income taxes or entity-level taxes. Policy choices surrounding the boundary between these taxes can and do vary between countries and over time. I discuss the need for and implications of the existence of this boundary for behaviour, economic measurement, and policy.

Funder

Research Council of Norway

Publisher

Oxford University Press (OUP)

Subject

Management, Monitoring, Policy and Law,Economics and Econometrics

Link

https://academic.oup.com/oxrep/article-pdf/39/3/451/51146432/grad034.pdf

Reference43 articles.

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2. ‘Small Corporations’ Income Shifting Through Choice of Ownership Structure—A Norwegian Case’;Wangen;Finnish Economic Papers,2010

3. ‘Are Closely-held Firms Tax Shelters?’;Kopczuk,2014

4. ‘Social Networks and Tax Avoidance: Evidence from a Well-defined Norwegian Tax Shelter’;International Tax and Public Finance,2019

5. ‘Accounting for Business Income in Measuring Top Income Shares: Integrated Accrual Approach Using Individual and Firm Data from Norway’,;Jacob,2023

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1. Taxing the rich (more);Oxford Review of Economic Policy;2023-08-18