{"has_more":true,"total_items":6,"items":[{"vg_id":0,"published_date":2016,"journal":"Have Excess Returns to Corporations Been Increasing Over Time? 69 NAT'L TAX J","page_from":831,"authors":[{"author_name":"Laura See"},{"author_name":"Austin Power"},{"author_name":" Frerick"}],"page_to":845},{"vg_id":0,"published_date":2016,"journal":"Also note that double-taxation arguments are vastly overstated since about three-quarters of US corporate equity income is not taxed at the individual level","page_from":923,"page_to":957},{"vg_id":0,"published_date":"2017-09","journal":"National Tax Journal","title":"Is U.S. Corporate Income Double-Taxed? (Forthcoming","authors":[{"author_name":"Leonard Burman"},{"author_name":"Kimberly Clausing"}],"doi":"https://doi.org/10.17310/ntj.2017.3.06"},{"vg_id":0,"published_date":2009,"journal":"Treasury reports that the top 5% of tax units report 24% of income in 1986 (the earliest year available), increasing to 37% in 2012. See SOI Tax Stats -Individual Statistical Tables by Tax Rate and Income Percentile","title":"Indeed, capital income is much more concentrated that labor income. Data from the Tax Policy Center for 2012 indicate that the top 5% of tax units report 68% of dividend income and 87% of long-term capital gains income. T09-0492 -Distribution of Long-Term Capital Gains and Qualified Dividends by Cash Income Percentile","authors":[{"author_name":"U S The"}]}]}