Lydia S. Austin
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CharitablePlanning.com Author
Biography
Lydia Austin is a research assistant in the Urban-Brookings Tax Policy Center at the Urban Institute, where she manages the Tax Facts database and works on the briefing book, among other projects.
Before joining Urban, Austin analyzed and wrote about fiscal policy at the Committee for a Responsible Federal Budget.
Austin holds a BA from the University of Michigan Gerald R. Ford School of Public Policy, and served as the senior fellow in economic development for the Roosevelt Institute Campus Network for the 2012–13 academic year.
The Dwindling Taxable Share of U.S. Corporate Stock?-
In this article, Rosenthal and Austin demonstrate that the share of U.S. stocks held by taxable accounts has declined sharply over the last 50 years, and they urge lawmakers to carefully consider this shareholder base erosion when determining how best to tax corporate earnings.