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Capital Reallocation and Private Firm Dynamics

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Capital Reallocation and Private Firm Dynamics Anmol Bhandari Paolo Martellini Ellen McGrattan U of Minnesota NYU Stern U of Minnesota September 24, 2025 ABSTRACT We develop a theory of firm dynamics … American Economic Review: Insights, 3(4): 399–416. Aguiar, Mark, Benjamin Moll, and Florian Scheuer. 2025. “Putting the ‘Finance’ into ‘Public Finance’: A Theory of Capital Gains Taxation.”

Division of Investment Management

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59 59 59 59 59 59 59 59 60 60 60 60 61 61 61 61 61 61 61 61 59 58 58 58 58 58 58 Total 537 531 523 521 518 516 502 497 496 490 473 466 464 453 443 433 420 415 413 411 411 411 412 411 410 406 406 406 399 … 93.1% 94.4% 93.5% 93.0% 94.5% 89.7% 91.1% 93.2% 91.4% 90.2% 91.8% 90.7% 91.2% 93.4% 91.4% 91.1% 92.4% 91.6% 90.9% 90.9% 90.8% 92.2% 91.6% 92.1% 91.5% 93.4% 92.4% 91.9% 92.1% 91.5% 90.6% 90.1% Page | 24

Division of Investment Management

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59 59 59 59 59 59 59 60 60 60 60 61 61 61 61 61 61 61 61 59 58 58 58 Total 542 542 539 537 531 523 521 518 516 502 497 496 490 473 466 464 453 443 433 420 415 413 411 411 411 412 411 410 406 406 406 399 … 92.9% 93.3% 93.5% 93.1% 94.4% 93.5% 93.0% 94.5% 89.7% 91.1% 93.2% 91.4% 90.2% 91.8% 90.7% 91.2% 93.4% 91.4% 91.1% 92.4% 91.6% 90.9% 90.9% 90.8% 92.2% 91.6% 92.1% 91.5% 93.4% 92.4% 91.9% 92.1% Page | 24

Division of Investment Management

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59 59 59 59 59 59 59 59 59 60 60 60 60 62 62 62 62 62 62 62 62 60 59 59 59 59 59 59 59 59 59 59 Total 518 516 502 497 496 490 473 466 464 453 443 433 420 415 413 411 411 411 412 411 410 406 406 406 399 … 94.5% 89.7% 91.1% 93.2% 91.4% 90.2% 91.8% 90.7% 91.2% 93.4% 91.4% 91.1% 92.4% 91.6% 91.0% 91.0% 90.8% 92.3% 91.7% 92.1% 91.6% 93.5% 92.5% 92.0% 92.2% 91.5% 90.7% 90.2% 90.3% 91.0% 91.3% 91.9% Page | 24

UNITED STATES TAX COURT

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Novo Nordisk A/S, 566 U.S. 399, 405-406 (2012); aaiPharma, 296 F.3d at 231. The FDA does not confirm the accuracy of the information provided with the Patent & Trademark Office or the NDA applicant. … - 24 para. (b)(1)(v).

UNITED STATES TAX COURT

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Novo Nordisk A/S, 566 U.S. 399, 405-406 (2012); aaiPharma, 296 F.3d at 231. The FDA does not confirm the accuracy of the information provided with the Patent & Trademark Office or the NDA applicant. … - 24 para. (b)(1)(v).

UNITED STATES TAX COURT

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Bridgestone Corp., 399 F.3d 651 (6th Cir. 2005). Some of these accidents happened in McAllen, and all three petitioners began lining up injured clients. … - 24 [*24] Like Lawrence, Salazar also had no relationship to the states where the entities were located, and he also reported the same address to the Colorado secretary of state as his friends.

UNITED STATES TAX COURT

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Bridgestone Corp., 399 F.3d 651 (6th Cir. 2005). Some of these accidents happened in McAllen, and all three petitioners began lining up injured clients. … - 24 [*24] Like Lawrence, Salazar also had no relationship to the states where the entities were located, and he also reported the same address to the Colorado secretary of state as his friends.

UNITED STATES TAX COURT

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Bridgestone Corp., 399 F.3d 651 (6th Cir. 2005). Some of these accidents happened in McAllen, and all three petitioners began lining up injured clients. … - 24 [*24] Like Lawrence, Salazar also had no relationship to the states where the entities were located, and he also reported the same address to the Colorado secretary of state as his friends.

UNITED STATES TAX COURT

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grantor trust was a disregarded entity that owned m.interest in a limited liability company, the Court treated the grantor as the owner of that interest), aff'd and remanded on another issue, 661 F.3d 399 … Commissioner, 88 T.C. 1197, 1229 n.24 (1987); Wolfsen Land & Cattle Co..vcCommissioner, 72 T.C. 1, 19-20 (1979).

These synopses are intended only as aids to the reader in

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Rul. 99–24, 1999–1 C.B. 1096; Rev. Rul. 99–38, 1999–2 C.B. 335; Rev. Rul. 99–54, 1999–2 C.B. 675; Rev. Rul. 2000–22, 2000–16 I.R.B. 880; and Rev. … Electronic Submissions .01 Electronically filed information may be submitted to IRS/MCC 24 hours a day, 7 days a week.

UNITED STATES TAX COURT

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grantor trust was a disregarded entity that owned m.interest in a limited liability company, the Court treated the grantor as the owner of that interest), aff'd and remanded on another issue, 661 F.3d 399 … Commissioner, 88 T.C. 1197, 1229 n.24 (1987); Wolfsen Land & Cattle Co..vcCommissioner, 72 T.C. 1, 19-20 (1979).

U.S. Securities and Exchange Commission

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2,914 2017Q1 1,095 1,686 578 250 314 527 151 109 39 24 2,916 2017Q2 1,091 1,687 578 250 312 534 153 110 38 24 2,917 2017Q3 1,088 1,687 574 247 311 535 154 109 38 23 2,916 2017Q4 1,132 1,722 579 292 … See Figure 24 for an explanation of each feature. Figure 24: How to Read a Boxplot 10 Form PF has no requirement to inform the SEC if a fund liquidates or otherwise terminates operations.

Fraud and Identity Theft Complaints Received (2004)

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$1,322,936 $34,748,746 $9,989,903 $692,062 $2,318,969 Average 1 Amount Paid Median 2 Amount Paid $1,582 $7,448 $3,029 $4,146 $390 $833 $359 $17,487 $100 $1,291 $1,517 $3,378 $1,264 $162 $2,251 $300 $399 … Age Range 60 - 69 2003 727 322 314 82 87 104 298 216 2004 816 334 420 126 122 148 364 199 Sum: 2,254 875 932 242 272 353 805 590 2004 441 198 169 44 48 65 196 133 Sum: 1,282 470 411 92 127 171 407 399

T HE D ISTRIBUTION OF C APITAL G AINS IN

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American Economic Review: Insights, 3(4): 399– 416. Armour, Philip, Richard V Burkhauser, and Jeff Larrimore. 2013. … A.24 (a) S-corps (b) Partnerships (c) Sole prop Figure A.19: Private business wealth, average business size.

Case 2:26-cv-13303-SKD-EAS ECF No. 1, PageID.1 Filed 09/08/26 Page 1 of 89

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Filed 09/08/26 Page 24 of 89 feet on terminating the MC [Mastercard] cross sale merchants . . . .” … Legion Media, LLC, No. 8:24-cv-1459 (M.D. Fla. June 17, 2024), ECF No. 1.

Initial Decision Release No. 1401

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Id. at 24. … Tr. 841–42, 2822– 24.

Federal Taxation of Inheritance and Wealth Transfers

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transfer taxation in the United States, Wagner estimated that, in the absence of Federal transfer taxation since 1971, jobs would have increased by 262,000, capital investment would have increased by $399 … - 24 -

UNITED STATES TAX COURT

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- 24 Section partnership’s 706(c)(1) taxable provides year the shall not general close rule upon the that a sale or exchange of a partner’s interest in the partnership except, among other … Commissioner, 248 F.2d 399, 411 (2d Cir. 1957) (Hand, J., dissenting)); see also ACM Partnership v. Commissioner, 157 F.3d at 248; Northern Ind. Pub. Serv. Co. v.

FAIR LABOR STANDARDS ACT (“FLSA”) DIGEST

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City of Talladega, 24 F.3d 1337, 1370 (11th Cir. 1994). … See Administrator’s Interpretation, 2010-1 (Mar. 24, 2010). In Webster v.