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Diane Publishing Books
Who Earns Pass-Through Business (PTB) Income?: An Analysis of Individual Tax Return Data
Mark P. Kneightley (au)
PTB -- sole proprietorships, partnerships, and S corp. -- generate more than half of all bus. income in the U.S. PTB income is taxed only once at the individual income tax rates when it is distributed to its owners. In contrast, the income of C corp. is taxed twice; once at the corp. level according to corp. tax rates, and then a second time at the individual tax rates when shareholders receive dividend payments or realize capital gains. This report analyzes individual tax return data to determine who earns PTB income and bears the burden of taxes on that income. This analysis suggests that higher-income taxpayers will generally bear most of the burden from increased pass-through taxes. Charts and tables. This is a print on demand report.
Wordsworth Dictionary of the American West
Karluk: The Great Untold Story of Arctic Exploration
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