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The Taxation of Stockholders

W. L. Crum
The Quarterly Journal of Economics
Vol. 64, No. 1 (Feb., 1950), pp. 15-56
Published by: Oxford University Press
Stable URL: http://www.jstor.org/stable/1881958
Page Count: 42
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The Taxation of Stockholders
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Abstract

I. Point of view, basic assumption, and source of data, 15.--II. Determination of average corporation tax rate, 20.--III. Rate of individual income tax, 22; (a) six broad categories, 23; (b) size classification, 24; (c) representativeness of the average taxpayer, 24; (d) average total income of a class, 27; (e) rates of tax on total income, 27; (f) rates on corporate net income, 32.--IV. Certain policy implications, 35; (a) two factors causing inequity, 36; (b) exploitation of stockholders having low net incomes, 40; (c) complete cure of inequity, realized-income basis, 43; (d) the taxation of income not realized by stockholders, 47; (e) taxing stockholders as partners, 50; (f) partial cures of inequity, 53.

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