'Gimme Shelter?' Closely Held Corporations Since Tax Reform

George A. Plesko

National Tax Journal, 1995, vol. 48, issue 3, 409-16

Abstract: Discussion of the effect of TRA '86 on choice of business entity. Traces the growth in S corporation returns filed (17.5 percent per year from 1986-90), and considers implications that smaller firms have achieved their own integrated corporate tax. Outlines the changes in the incentives facing these firms and describes several trends that have emerged in business organization and activity.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:3:p:409-16

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