ECON CURRENTBriefings

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D31

1 paper across 2 private calibration editions.

  1. 01
    W35534PEHuman-reviewed abstract summary
    Personal Holding Companies, Tax Progressivity, and Inequality

    Marius A. K. Ring, David G. Seim, Gabriel Zucman

    Linked Nordic administrative records indicate that personal holding companies can defer high-income owners’ taxes for long periods and materially change measured progressivity.