The messy boundary between pass-through and corporate taxation
探讨企业面临个人所得税或实体层面税的选择，分析这一税收边界在不同国家和时期的变化，及其对行为、经济计量和政策的影响。
Abstract Businesses may be subject to either individual income taxes or entity-level taxes. Policy choices surrounding the boundary between these taxes can and do vary between countries and over time. I discuss the need for and implications of the existence of this boundary for behaviour, economic measurement, and policy.