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Shareholder Tax Base Erosion: Challenges and Solutions
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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.
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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?
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