Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Publication
Articles 1 - 2 of 2
Full-Text Articles in Law
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
Karen Burke
Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many current proposals share two common goals: (1) reducing the statutory corporate tax rate to improve U.S. “international competitiveness” and (2) broadening the corporate tax base by reducing or eliminating business expenditures to offset revenue losses. Given the significance of the passthrough sector and the relationship between individual and corporate taxes, however, such reforms need to be considered within a broader context. Part I of this article discusses the growing significance of the passthrough sector, which now accounts for roughly half of net business income. …
Slump Sale Transactions - Taxation Issues In India, Mubashshir Sarshar
Slump Sale Transactions - Taxation Issues In India, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.