Business Income and Business Taxation in the United States Since the 1950s
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下载链接：
https://www.nber.org/papers/w22778
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资源简介：
In theory, the U.S. tax system aims to attribute and tax all business income to individuals. But the tax treatment of this income varies. Pass-through income is taxed when earned; capital-gains income is taxed when realized; dividends when distributed; other forms of business income may escape
提供机构：
美国国家经济研究局
创建时间：
2016-10-01
