Pass-Through Entities

Martin A. Sullivan

Chapter Chapter 10 in Corporate Tax Reform, 2011, pp 99-109 from Springer

Abstract: Abstract In the last chapter, we learned how America’s largest corporations are helping themselves to tax cuts by shifting profits offshore. In this chapter, we’ll see how the corporate tax is being shrunk at the other end. More and more of America’s small and midsize businesses have organized their affairs so they are entirely and forever free of the corporate tax.

Keywords: Small Business; Limited Liability; Average Profit; Business Profit; Sole Proprietorship (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-1-4302-3928-4_10

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DOI: 10.1007/978-1-4302-3928-4_10

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