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What is Incorporation and Productivity about?

One crucial question for any business is its choice of legal form—specifically, whether a business forms as a C corporation and is subject to corporate income taxes or whether it forms as a pass‐through business whose income and losses flow to its shareholders and are taxed as individual income. This decision has multiple implications for the businesses (e.g., tax burdens) and for the economy (e.g., productivity). Reductions in the relevant tax wedge—the tax penalty for being corporate rather than pass-thr

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Cato Institute

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