Abstract
This essay, scheduled to appear in the 2014 symposium issue of the Chapman Law Review, proposes enactment of a deduction to individuals for distributions received on stock in regular, or C, corporations when the distributions are reinvested prior to the return date for the year of distribution. The proposal extends as well to gains recognized on the sale or exchange of stock in C corporations. Mechanics of the deduction and likely efficiency gains and other behavioral effects are discussed.
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