全球智库信息集成服务系统(G2TT): Business Incomes at the Top

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w27752
来源ID	Working Paper 27752
	Business Incomes at the Top
	Wojciech Kopczuk; Eric Zwick
发表日期	2020-08-31
出版年	2020
语种	英语
摘要	Business income constitutes a large and increasing share of income and wealth at the top of the distribution. We discuss how tax policy treats and shapes how businesses are organized and how they distribute economic gains to owners, with the focus on closely-held and pass-through firms. These considerations influence whether and how labor and capital income is observed in economic data and feed into research controversies regarding the measurement of inequality and the progressivity of the tax code. We discuss the importance of these issues in the US, and highlight that limited evidence from other countries suggests that they are likely to be important elsewhere.
主题	Microeconomics ; Market Structure and Distribution ; Macroeconomics ; Consumption and Investment ; Public Economics ; Taxation
URL	https://www.nber.org/papers/w27752
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/585424
推荐引用方式 GB/T 7714	Wojciech Kopczuk,Eric Zwick. Business Incomes at the Top. 2020.