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Taxing Corporate or Shareholder Income

https://doi.org/10.2139/ssrn.5524478
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Outgoing claims: the papers this work cites, builds on, or argues with.

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The design of tax structure: Direct versus indirect taxation
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Redistributive taxation in a simple perfect foresight model
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Optimal taxation of business and individual incomes
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The direct incidence of corporate income tax on wages
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Dividend taxation and intertemporal tax arbitrage
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The taxation of foreign profits: A unified view
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Do Dividend Taxes Affect Corporate Investment
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A simpler theory of optimal capital taxation
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The effects of corporate taxes on small firms
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Pareto-improving minimum corporate taxation
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Capital income and profit taxation with foreign ownership of firms
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The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes
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On the optimality of the Nordic system of dual income taxation
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The Incidence of the Corporation Income Tax
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ON THE "TRADITIONAL" and "NEW" VIEWS OF DIVIDEND TAXATION
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Rethinking capital and wealth taxation
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Optimal Corporate Taxation Under Financial Frictions
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What If Dividends Were Tax-Exempt? Evidence from a Natural Experiment
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Taxation and Dividend Policy: The Muting Effect of Agency Issues and Shareholder Conflicts
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Using Elasticities to Derive Optimal Income Tax Rates
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Revealing inequality aversion from tax policy and the role of non‐discrimination
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Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods
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Tax Avoidance and the Deadweight Loss of the Income Tax
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Dividend Taxes and International Portfolio Choice
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Taxation and Corporate Payout Policy
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Foreign Direct Investment and the Domestic Capital Stock
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Dividend Taxes and Firm Valuation: New Evidence
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Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
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Tax Policy and Heterogeneous Investment Behavior
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Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms
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Taxation and Migration: Evidence and Policy Implications
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The Optimal Taxation of Foreign Source Investment Income
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Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives
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A Theory of Optimal Inheritance Taxation
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