Taxation and the Evolution of Aggregate Corporate Ownership Concentration

Abstract

We would like to thank Alan Auerbach, Steve Bank, Steve Bond, Bill Gale, Bill Gentry, Jim Hines, Emmanuel Saez, Richard Sansing, Gautam Tripathi, an anonymous referee, our discussants (Jeff Brown and Jeff Strnad) and participants at the Office of Tax Policy Research/Burch Center conference on "Taxing Corporate Income in the 21st Century" for valuable comments and suggestions on an earlier draft of this chapter. Mihir Desai acknowledges the financial support of the Division of Research of Harvard Business School.