Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- C corporations (2)
- Comparison (2)
- Federal income taxation (2)
- Mass conversion (2)
- Passthrough deduction (2)
-
- Passthrough entities (2)
- Rate changes (2)
- TCJA (2)
- Tax Cuts & Jobs Act (2)
- Tax reform (2)
- Administrative law (1)
- Agencies (1)
- Basic and tax equivalence (1)
- Business interests and influence (1)
- Business reinvestment (1)
- Consumers & ordinary investors (1)
- Consumption and investment with different entities (1)
- Corporate governance (1)
- Corporations (1)
- Deferral of income (1)
- Empirical analysis (1)
- Environmental law and regulation (1)
- Fairness for workers (1)
- Gainsharing (1)
- Inequality (1)
- Institutional investors (1)
- Labor (1)
- Long-term investment (1)
- Political economy (1)
- Potential tax advantages of incorporation (1)
Articles 1 - 4 of 4
Full-Text Articles in Business
Toward Fair And Sustainable Capitalism: A Comprehensive Proposal To Help American Workers, Restore Fair Gainsharing Between Employees And Shareholders, And Increase American Competitiveness By Reorienting Our Corporate Governance System Toward Sustainable Long-Term Growth And Encouraging Investments In America’S Future, Leo E. Strine Jr.
All Faculty Scholarship
To promote fair and sustainable capitalism and help business and labor work together to build an American economy that works for all, this paper presents a comprehensive proposal to reform the American corporate governance system by aligning the incentives of those who control large U.S. corporations with the interests of working Americans who must put their hard-earned savings in mutual funds in their 401(k) and 529 plans. The proposal would achieve this through a series of measured, coherent changes to current laws and regulations, including: requiring not just operating companies, but institutional investors, to give appropriate consideration to and make …
Capturing Regulatory Agendas?: An Empirical Study Of Industry Use Of Rulemaking Petitions, Daniel Walters
Capturing Regulatory Agendas?: An Empirical Study Of Industry Use Of Rulemaking Petitions, Daniel Walters
All Faculty Scholarship
A great deal of skepticism toward administrative agencies stems from the widespread perception that they excessively or even exclusively cater to business interests. From the political right comes the accusation that business interests use regulation to erect barriers to entry that protect profits and stifle competition. From the political left comes the claim that business interests use secretive interactions with agencies to erode and negate beneficial regulatory programs. Regulatory “capture” theory elevates many of these claims to the status of economic law. Despite growing skepticism about capture theory in academic circles, empirical studies of business influence and capture return ambiguous …
The Tcja And The Questionable Incentive To Incorporate, Part 2, Michael S. Knoll
The Tcja And The Questionable Incentive To Incorporate, Part 2, Michael S. Knoll
All Faculty Scholarship
The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift …
The Tcja And The Questionable Incentive To Incorporate, Michael S. Knoll
The Tcja And The Questionable Incentive To Incorporate, Michael S. Knoll
All Faculty Scholarship
The Tax Cuts and Jobs Act (TCJA) has put the question should a business be organized as a passthrough entity or as a corporation at center stage. The TCJA eliminated much of the tax disadvantage from using the corporate form, but did Congress go so far that it advantaged corporations relative to pass-through entities? Some prominent commentators say yes. They argue that the federal income tax now encourages individual owners of pass-through businesses to restructure their business as subchapter C corporations, and they predict that the TCJA will lead to a cascade of incorporations. The principal driver of the shift …