Join our mailing list!
(Your shopping cart is empty)
Diane Publishing Books
Taxing Businesses Through the Individual Income Tax
Paul Burnham (au)
Since the individual income tax was instituted in 1913, the profits of most businesses have been allocated, or ńˇýpassed through,ńˇŁ to their owners and subjected to that tax ńˇţ rather than to the corporate income tax. However, most business activity (specifically, the total revenue that businesses receive as receipts from sales of goods and services) has occurred at firms subject to the corporate income tax (C corporations) because those firms tend to be larger than pass-through entities. Over the past few decades, the proportion of firms organized as pass-through entities and their share of business receipts have increased substantially: In 1980, 83% of firms were organized as pass-through entities, and they accounted for 14% of business receipts; by 2007, those shares had increased to 94% and 38%, respectively. This report examines those shifts in organizational structure, the effect they have had on federal revenues, and the potential effects on revenues and investment of various alternative approaches to taxing businessesńˇ╗ profits. Tables and figures. This is a print on demand report.
Whiz Kid of Wall Streetĺs Investment Guide: How I Returned 34% on My Portfolio, & You Can,Too
Guide to Homoeopathy
Secret Agenda: One Manĺs Fight Against High-Tech Terrorists & Their Biological & Nuclear Weapons of Mass Destruction
Saddam Hussein: Defying the World: A Visual Biography (video)
Sexual Harassment: Women Speakout
Share your knowledge of this product with other customers...
Be the first to write a review
Diane Publishing Co
PO Box 617
Darby, PA 19023-0617
Become an Affiliate
Send Us Feedback
Copyright ï¿½ 2004 Diane Publishing Company. All Rights Reserved.