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Articles 1 - 4 of 4
Full-Text Articles in Law
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub
Capturing Capital Gain While Staying In The Deal, Thomas P. Rohman, Todd D. Golub
William & Mary Annual Tax Conference
No abstract provided.
The Taxation Of Private Equity Carried Interests: Estimating The Revenue Effects Of Taxing Profit Interests As Ordinary Income, Michael S. Knoll
The Taxation Of Private Equity Carried Interests: Estimating The Revenue Effects Of Taxing Profit Interests As Ordinary Income, Michael S. Knoll
William & Mary Law Review
In this Article, I estimate the tax revenue effects of taxing private equity carried interests as ordinary income rather than as long-term capital gain as under current law. Under reasonable assumptions, I conclude that the expected present value of additional tax collections would be between 1 percent and 1.5 percent of capital invested in private equity funds, or between $2 billion and $3 billion a year. That estimate, however, makes no allowance for changes in the structure of such funds or the composition of the partnerships, which might substantially reduce tax revenues below those estimates.
Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason
Quantifying The Tax Advantage Of Deferred Compensation, Eric D. Chason
Faculty Publications
No abstract provided.