The messy boundary between pass-through and corporate taxation

Wojciech Kopczuk

Oxford Review of Economic Policy, 2023, vol. 39, issue 3, 451-459

Abstract: Businesses may be subject to either individual income taxes or entity-level taxes. Policy choices surrounding the boundary between these taxes can and do vary between countries and over time. I discuss the need for and implications of the existence of this boundary for behaviour, economic measurement, and policy.

Keywords: corporate tax; individual income tax; pass-throughs (search for similar items in EconPapers)
Date: 2023
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