A Different Way to Tax Stock Buybacks

Authors

Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2021

Abstract

The Build Back Better Act (H.R. 5376) pending in the U.S. House contains a provision championed by Democratic senators Sherrod Brown of Ohio and Ron Wyden of Oregon that would impose a 1 percent excise tax on corporate stock buybacks. As explained in the House Rules Committee summary

Comments

Reprinted with the permission of Tax Analysts

Recommended Citation

Avi-Yonah, Reuven S. "A Different Way to Tax Stock Buybacks." Tax Notes International 104 (2021): 905.