NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Business in the United States: Who Owns it and How Much Tax Do They Pay?

---- Acknowledgements ----

This work does not necessarily reflect the views of the U.S. Treasury Department or the National Bureau of Economic Research. We thank Alan Auerbach, Curtis Carlson, Martin Feldstein, Austan Goolsbee, Marty Harris, Jim Hines, Joe Koshansky, Adam Looney, James Mackie, Larry May, Janet McCubbin, Susie Nelson, Jim Poterba, Emmanuel Saez, Nina Shumofsky, Larry Summers, Alan Viard, George Yin, and Gabriel Zucman, as well as participants in the National Tax Association Spring Symposium and the Statistics of Income Consultants Panel for helpful conversations on this topic. We thank Jessica Henderson and Prab Upadrashta for excellent research assistance. Yagan gratefully acknowledges financial support from the University of California at Berkeley's Burch Center for Tax Policy and Public Finance. Zidar gratefully acknowledges support from the Kathryn and Grant Swick Faculty Research Fund and the University of Chicago Booth School of Business. Zwick gratefully acknowledges financial support from the Neubauer Family Foundation, the Polsky Center, and the Hultquist Faculty Research Endowment at the University of Chicago Booth School of Business.

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