Shift in Payouts of Corporate Profits Has Major Revenue and Tax-Reform Consequences

Here is a NBER discussion of some my recent work on tax policy and the economy

In 1980, about 80 percent of business income went to traditional corporations, but research presented at the NBER’s annual Tax Policy and the Economy Conference this year shows that now roughly half of business income is passed through to entities outside of the traditional corporate sector. Researchers find that this change has had a significant effect on the amount of tax revenue government has been able to collect, and has implications for tax reform as well. Work on these subjects and others is featured on the newest NBER research theme page.

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About ozidar

I'm an Assistant Professor of Economics at the University of Chicago Booth School of Business and a Faculty Research Fellow at National Bureau of Economic Research. You can follow me on twitter @omzidar. http://faculty.chicagobooth.edu/owen.zidar/index.html
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