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Intertemporal Income Shifting and the Taxation of Business Owner-Managers
16 references·0 citing·44 second hop
Intertemporal Income Shifting and the Taxation of Business Owner-Managers (2022)Intertemporal Income Shifting and the Tax…Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut (2015)Capital Tax Reform and the Re…Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2014)Optimal Taxation of Top Labor…Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan * (2013)Using Notches to Uncover Opti…Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records (2011)Adjustment Costs, Firm Respon…Earnings Inequality and Mobility in the United States: Evidence from Social Security Data since 1937* (2010)Earnings Inequality and Mobil…Do Taxpayers Bunch at Kink Points? (2010)Do Taxpayers Bunch at Kink Po…Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance (2009)Is the Taxable Income Elastic…On the Nature of Capital Adjustment Costs (2006)On the Nature of Capital Adju…Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut (2005)Dividend Taxes and Corporate …What Happens When You Tax the Rich? Evidence from Executive Compensation (2000)What Happens When You Tax the…Tax Avoidance and the Deadweight Loss of the Income Tax (1999)Tax Avoidance and the Deadwei…Machine Replacement and the Business Cycle: Lumps and Bumps (1999)Machine Replacement and the B…Capital Adjustment Patterns in Manufacturing Plants (1998)Capital Adjustment Patterns i…The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act (1995)The Effect of Marginal Tax Ra…The incidence and allocation effects of a tax on corporate distributions (1981)The incidence and allocation …Wealth Maximization and the Cost of Capital (1979)Wealth Maximization and the C…Changes in Relative Wages, 1963-1987: Supply and Demand Factors (1992)Income Inequality in the United States, 1913-1998 (2003)Trends in U.S. Wage Inequality: Revising the Revisionists (2008)The Sociology of Elites (2012)Has Consumption Inequality Mirrored Income Inequality? (2015)Income and Wealth Inequality in America, 1949–2016 (2020)Selection and the Evolution of Industry (1982)Investment under Uncertainty (1994)Investment Under Uncertainty. (1994)Aggregate Productivity Growth: Lessons from Microeconomic Evidence (1998)Asset Pricing Implications of Nonconvex Adjustment Costs and Irreversibility of Investment (2006)Firms, Destinations, and Aggregate Fluctuations (2014)Social Security and Retirement around the World (1998)Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review (2012)Firm Size Distortions and the Productivity Distribution: Evidence from France (2013)Artificial Intelligence and Economic Growth (2017)Tax Compliance and Enforcement (2019)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A Survey of Corporate Governance (1997)Trade-Off and Pecking Order Theories of Debt (2005)Capital structure and international debt shifting (2008)Trade-Off and Pecking Order Theories of Debt**We thank Long Chen, Sudipto Dasgupta, Espen Eckbo, Chris Hennessy, Jay Ritter, Michael Roberts, Tan Wang, and Jaime Zender for comments and helpful discussions. Murray Frank thanks Piper Jaffray for financial support. Vidhan Goyal thanks the Research Grants Council of the Hong Kong Special Administrative Region for financial support (Project No. 6489/06H). The literature on capital structure is vast, containing hundreds of papers, and so we cannot hope to cover it all. Inevitably, we have left out a great deal, much of it very important. As such, we apologize in advance for our inevitable oversights. Even more than usual, it must be stressed that this survey reflects only our views. (2008)Labor Supply: A Review of Alternative Approaches (1999)Are Micro and Macro Labor Supply Elasticities Consistent? A Review of Evidence on the Intensive and Extensive Margins (2011)Bounds on Elasticities With Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply (2012)Tobin's Marginal q and Average q: A Neoclassical Interpretation (1982)Finite state markov-chain approximations to univariate and vector autoregressions (1986)Evidence on the role of cash flow for investment (1995)Productivity Losses from Financial Frictions: Can Self-Financing Undo Capital Misallocation? (2014)Tax Policy and Heterogeneous Investment Behavior (2016)The Causes and Costs of Misallocation (2017)The elasticity of taxable income: evidence and implications (2002)Pay without performance: the unfulfilled promise of executive compensation (2005)Executive compensation (2008)Why Has CEO Pay Increased So Much? * (2008)Capital in the Twenty-First Century (2014)Income inequality and health: A causal review (2014)The roads ahead: Narratives for shared socioeconomic pathways describing world futures in the 21st century (2015)Tax structures in developing countries: Many puzzles and a possible explanation (2009)Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2011)Taxation and Development (2013)The Myth of Ownership (2002)The Top 1 Percent in International and Historical Perspective (2013)
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References

  • 2006On the Nature of Capital Adjustment Costs1,166 cited
  • 2010Do Taxpayers Bunch at Kink Points?950 cited
  • 1995The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act881 cited
  • 1999Tax Avoidance and the Deadweight Loss of the Income Tax814 cited
  • 2011Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records795 cited
  • 2014Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities712 cited
  • 1998Capital Adjustment Patterns in Manufacturing Plants706 cited
  • 2013Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan *646 cited
  • 2005Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut522 cited
  • 2010Earnings Inequality and Mobility in the United States: Evidence from Social Security Data since 1937*472 cited
  • 1979Wealth Maximization and the Cost of Capital453 cited
  • 1999Machine Replacement and the Business Cycle: Lumps and Bumps449 cited
  • 1981The incidence and allocation effects of a tax on corporate distributions388 cited
  • 2009Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance352 cited

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  • 2015Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut335 cited
  • 2000What Happens When You Tax the Rich? Evidence from Executive Compensation309 cited
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