Number: RL32517
Title: Distributional Effects of Taxes on Corporate Profits, Investment Income, and Estates
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: The first section of this paper provides general data on the distribution of capital income of various types, as a background to discussing the incidence issues. The next section discusses how behavioral responses could alter the distributional effects, examining both shifts in the types of assets held and changes in savings rates.
Pages: 21
Date: May 7, 2007