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Full-Text Articles in Law
Changing Tradeoffs Confront Employee-Shareholders Who Want To Access Corporate Profits, Richard Winchester
Changing Tradeoffs Confront Employee-Shareholders Who Want To Access Corporate Profits, Richard Winchester
Richard Winchester
No abstract provided.
Equity Undermined: The 1918 Check-The-Box Entity Classification Election, Richard Winchester
Equity Undermined: The 1918 Check-The-Box Entity Classification Election, Richard Winchester
Richard Winchester
No abstract provided.
Parity Lost: The Price Of A Corporate Tax In A Progressive Tax World, Richard Winchester
Parity Lost: The Price Of A Corporate Tax In A Progressive Tax World, Richard Winchester
Richard Winchester
The United States has always taxed income at progressive rates, so that an individual is required to pay a larger portion of his income in tax as his income goes up. Whenever the United States has had an income tax, it has also imposed an entity level tax on the income of certain businesses. Both the structure of the progressive tax rates and the design of the entity level tax on business profits have evolved over the course of time, resulting in a wide range of incentives and outcomes. This article recounts the early history of the income tax in …