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Published in 2024 at "Contemporary Accounting Research"
DOI: 10.1111/1911-3846.12992
Abstract: We examine how progressive individual tax rates affect risk‐taking by pass‐through businesses (PTBs). PTBs generate over 60% of US business income and make up roughly 95% of business tax returns, yet there is limited research…
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Keywords:
risk taking;
tax;
progressive tax;
rates affect ... See more keywords