Sign Up
Stories
Shareholder Tax Base Erosion: Challenges and Solutions
Share
Essential Accounting Terms for Entrepren...
IRS Progress Against Ghost Employers
Revamping Personal Income Taxation Model
CFC Enhances M&A Tax Risk Solutions
IRS Issues Warning on Tax Schemes
IRS Tax Reporting Code Transition
Overview
API
The article delves into the diminishing shareholder tax base impacting tax policy, citing a decline in taxable shareholders, attributed largely to foreign investors and retirement accounts. Experts from the Urban-Brookings Tax Policy Center, Steven Rosenthal and Livia Mucciolo, shed light on the complexities of taxing dividends and capital income, advocating for data transparency and suggesting remedies such as a withholding tax on corporate distributions to foreign investors.
Ask a question
How might the decline in taxable shareholders affect government revenue and tax rates?
In what ways could this trend of decreasing taxable shareholders influence investment patterns and market dynamics?
What potential obstacles could arise in implementing a withholding tax on corporate distributions to foreign investors?
Article Frequency
0.2
0.4
0.6
0.8
1.0
Jan 2024
Feb 2024
Mar 2024
Coverage