Articles with "progressive tax" as a keyword



Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses

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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… read more here.

Keywords: risk taking; tax; progressive tax; rates affect ... See more keywords