Business taxation : organizational choices & federal considerations /

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Corporate Author:	PALCI EBSCO books
Other Authors:	Teague, James C., Fawner, Karly
Format:	Online Book
Language:	English
Published:	Nova Science, 2013
Series:	Business Issues, Competiition and Entrepreneurship ;
Subjects:	United States. Internal Revenue Service. United States. Internal Revenue Service. fast (OCoLC)fst00533618 Corporations Taxation United States. Subchapter S corporations Taxation United States. BUSINESS & ECONOMICS Public Finance. bisacsh Economics. eflch Corporations Taxation. fast (OCoLC)fst00879935 Subchapter S corporations Taxation. fast (OCoLC)fst01136401 United States. fast (OCoLC)fst01204155 Electronic books.
Online Access:	http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1430741
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author2	Teague, James C. Fawner, Karly
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author_corporate	PALCI EBSCO books
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author_facet	Teague, James C. Fawner, Karly PALCI EBSCO books
author_sort	Teague, James C.
building	Falvey Library
callnumber-first	H - Social Science
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collection	Online
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contents	BUSINESS TAXATION: ORGANIZATIONAL CHOICES AND FEDERAL CONSIDERATIONS; BUSINESS TAXATION: ORGANIZATIONAL CHOICES AND FEDERAL CONSIDERATIONS; CONTENTS; PREFACE; Chapter 1 BUSINESS ORGANIZATIONAL CHOICES: TAXATION AND RESPONSES TO LEGISLATIVE CHANGES; SUMMARY; INTRODUCTION; FORMS OF BUSINESS ORGANIZATION; Sole Proprietorships; Partnerships; Tax Treatment of Partnerships; General Partnerships; Limited Liability Partnerships; Limited Partnerships; Publicly Traded Partnership; Electing Large Partnerships; C Corporations; Tax Treatment of C Corporations; S Corporations Tax Treatment of S CorporationsLimited Liability Companies; Tax Treatment of LLCs; ANALYSIS OF IRS BUSINESS DATA; How Big Are Businesses?; Summary of Data in 2006; Distribution of Business Data Over Time; APPENDIX. ADDITIONAL FORMS OF ORGANIZATION; RICs; REITs; Trusts; REMICs; FASITs; End Notes; Chapter 2 FEDERAL BUSINESS TAXATION: THE CURRENT SYSTEM, ITS EFFECTS, AND OPTIONS FOR REFORM; SUMMARY; INTRODUCTION; BASIC STRUCTURE OF THE CURRENT SYSTEM; LEVEL OF CORPORATE TAXES, PAST AND PRESENT; ECONOMIC EFFECTS OF BUSINESS TAXES; Business Taxes and Capital Formation Business Taxes and Economic EfficiencyBusiness Taxes and Equity; Business Taxes and Competitiveness; Taxes and Trade; Taxes and International Business Investment; BUSINESS TAXES AND TAX REFORM; Comprehensive Taxation of Business Income; Corporate Tax Integration; Business Taxes under Consumption or Flat Taxes; National Sales Tax; Value-Added Tax and "Flat" Tax; Consumed Income Tax; Effects of a Consumption Tax on Business; CONCLUSION; End Notes; Chapter 3 TAXING LARGE PASS-THROUGHS AS CORPORATIONS: HOW MANY FIRMS WOULD BE AFFECTED?; SUMMARY; INTRODUCTION TRENDS IN TAX REVENUE AND BUSINESS ORGANIZATIONCOMPARING LARGE PASS-THROUGHS AND CORPORATIONS; Size Based on Receipts; Size Based on Assets; Small Pass-Throughs and Corporations; ESTIMATED NUMBER OF FIRMS AFFECTED; Aggregate Estimates; Industry-Level Estimates; POLICY CHOICES AND CONSIDERATIONS; CONCLUSION; APPENDIX A. INDUSTRY-LEVEL ESTIMATES USING A RECEIPTS-BASED MEASURE OF SIZE; APPENDIX B. INDUSTRY-LEVEL ESTIMATES USING AN ASSET-BASED MEASURE OF SIZE; End Notes; Chapter 4 WHO EARNS PASS-THROUGH BUSINESS INCOME? AN ANALYSIS OF INDIVIDUAL TAX RETURN DATA; SUMMARY; INTRODUCTION PROPOSED AND SCHEDULED TAX CHANGESWHO EARNS PASS-THROUGH BUSINESS INCOME?; WHO WOULD BEAR THE TAX BURDEN?; POLICY CONCERNS AND OPTIONS; CONCLUSION; APPENDIX. DETAILED DISTRIBUTIONS; End Notes; Chapter 5 REASONS FOR THE DECLINE IN CORPORATE TAX REVENUES; SUMMARY; CORPORATE TAX TRENDS; UNDERSTANDING THE DECLINE; Average Effective Tax Rate; A Smaller Corporate Sector; Reduced Corporate Profitability; CONCLUSION AND IMPLICATIONS FOR TAX REFORM; APPENDIX. CALCULATION OF AVERAGE EFFECTIVE TAX RATES; End Notes; INDEX; Blank Page
ctrlnum	(OCoLC)ocn965197172
first_indexed	2020-09-01T09:07:58Z
format	Online Book
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spelling	Business taxation : organizational choices & federal considerations / edited by James C. Teague, Karly Fawner. Hauppauge, N.Y. : Nova Science, 2013. Lancaster : Gazelle [distributor] 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Business Issues, Competiition and Entrepreneurship ; Economic Issues, Problems and Perspectives Electronic access restricted to Villanova University patrons. Print version record. BUSINESS TAXATION: ORGANIZATIONAL CHOICES AND FEDERAL CONSIDERATIONS; BUSINESS TAXATION: ORGANIZATIONAL CHOICES AND FEDERAL CONSIDERATIONS; CONTENTS; PREFACE; Chapter 1 BUSINESS ORGANIZATIONAL CHOICES: TAXATION AND RESPONSES TO LEGISLATIVE CHANGES; SUMMARY; INTRODUCTION; FORMS OF BUSINESS ORGANIZATION; Sole Proprietorships; Partnerships; Tax Treatment of Partnerships; General Partnerships; Limited Liability Partnerships; Limited Partnerships; Publicly Traded Partnership; Electing Large Partnerships; C Corporations; Tax Treatment of C Corporations; S Corporations Tax Treatment of S CorporationsLimited Liability Companies; Tax Treatment of LLCs; ANALYSIS OF IRS BUSINESS DATA; How Big Are Businesses?; Summary of Data in 2006; Distribution of Business Data Over Time; APPENDIX. ADDITIONAL FORMS OF ORGANIZATION; RICs; REITs; Trusts; REMICs; FASITs; End Notes; Chapter 2 FEDERAL BUSINESS TAXATION: THE CURRENT SYSTEM, ITS EFFECTS, AND OPTIONS FOR REFORM; SUMMARY; INTRODUCTION; BASIC STRUCTURE OF THE CURRENT SYSTEM; LEVEL OF CORPORATE TAXES, PAST AND PRESENT; ECONOMIC EFFECTS OF BUSINESS TAXES; Business Taxes and Capital Formation Business Taxes and Economic EfficiencyBusiness Taxes and Equity; Business Taxes and Competitiveness; Taxes and Trade; Taxes and International Business Investment; BUSINESS TAXES AND TAX REFORM; Comprehensive Taxation of Business Income; Corporate Tax Integration; Business Taxes under Consumption or Flat Taxes; National Sales Tax; Value-Added Tax and "Flat" Tax; Consumed Income Tax; Effects of a Consumption Tax on Business; CONCLUSION; End Notes; Chapter 3 TAXING LARGE PASS-THROUGHS AS CORPORATIONS: HOW MANY FIRMS WOULD BE AFFECTED?; SUMMARY; INTRODUCTION TRENDS IN TAX REVENUE AND BUSINESS ORGANIZATIONCOMPARING LARGE PASS-THROUGHS AND CORPORATIONS; Size Based on Receipts; Size Based on Assets; Small Pass-Throughs and Corporations; ESTIMATED NUMBER OF FIRMS AFFECTED; Aggregate Estimates; Industry-Level Estimates; POLICY CHOICES AND CONSIDERATIONS; CONCLUSION; APPENDIX A. INDUSTRY-LEVEL ESTIMATES USING A RECEIPTS-BASED MEASURE OF SIZE; APPENDIX B. INDUSTRY-LEVEL ESTIMATES USING AN ASSET-BASED MEASURE OF SIZE; End Notes; Chapter 4 WHO EARNS PASS-THROUGH BUSINESS INCOME? AN ANALYSIS OF INDIVIDUAL TAX RETURN DATA; SUMMARY; INTRODUCTION PROPOSED AND SCHEDULED TAX CHANGESWHO EARNS PASS-THROUGH BUSINESS INCOME?; WHO WOULD BEAR THE TAX BURDEN?; POLICY CONCERNS AND OPTIONS; CONCLUSION; APPENDIX. DETAILED DISTRIBUTIONS; End Notes; Chapter 5 REASONS FOR THE DECLINE IN CORPORATE TAX REVENUES; SUMMARY; CORPORATE TAX TRENDS; UNDERSTANDING THE DECLINE; Average Effective Tax Rate; A Smaller Corporate Sector; Reduced Corporate Profitability; CONCLUSION AND IMPLICATIONS FOR TAX REFORM; APPENDIX. CALCULATION OF AVERAGE EFFECTIVE TAX RATES; End Notes; INDEX; Blank Page 31-AUG-20 United States. Internal Revenue Service. United States. Internal Revenue Service. fast (OCoLC)fst00533618 Corporations Taxation United States. Subchapter S corporations Taxation United States. BUSINESS & ECONOMICS Public Finance. bisacsh Economics. eflch Corporations Taxation. fast (OCoLC)fst00879935 Subchapter S corporations Taxation. fast (OCoLC)fst01136401 United States. fast (OCoLC)fst01204155 Electronic books. Teague, James C. Fawner, Karly. PALCI EBSCO books. Print version: Business taxation. Hauppauge, N.Y. : Nova Science, 2013 9781622579983 (OCoLC)820781145 Online version http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1430741 0 HD2753.U6
spellingShingle	Business taxation : organizational choices & federal considerations / BUSINESS TAXATION: ORGANIZATIONAL CHOICES AND FEDERAL CONSIDERATIONS; BUSINESS TAXATION: ORGANIZATIONAL CHOICES AND FEDERAL CONSIDERATIONS; CONTENTS; PREFACE; Chapter 1 BUSINESS ORGANIZATIONAL CHOICES: TAXATION AND RESPONSES TO LEGISLATIVE CHANGES; SUMMARY; INTRODUCTION; FORMS OF BUSINESS ORGANIZATION; Sole Proprietorships; Partnerships; Tax Treatment of Partnerships; General Partnerships; Limited Liability Partnerships; Limited Partnerships; Publicly Traded Partnership; Electing Large Partnerships; C Corporations; Tax Treatment of C Corporations; S Corporations Tax Treatment of S CorporationsLimited Liability Companies; Tax Treatment of LLCs; ANALYSIS OF IRS BUSINESS DATA; How Big Are Businesses?; Summary of Data in 2006; Distribution of Business Data Over Time; APPENDIX. ADDITIONAL FORMS OF ORGANIZATION; RICs; REITs; Trusts; REMICs; FASITs; End Notes; Chapter 2 FEDERAL BUSINESS TAXATION: THE CURRENT SYSTEM, ITS EFFECTS, AND OPTIONS FOR REFORM; SUMMARY; INTRODUCTION; BASIC STRUCTURE OF THE CURRENT SYSTEM; LEVEL OF CORPORATE TAXES, PAST AND PRESENT; ECONOMIC EFFECTS OF BUSINESS TAXES; Business Taxes and Capital Formation Business Taxes and Economic EfficiencyBusiness Taxes and Equity; Business Taxes and Competitiveness; Taxes and Trade; Taxes and International Business Investment; BUSINESS TAXES AND TAX REFORM; Comprehensive Taxation of Business Income; Corporate Tax Integration; Business Taxes under Consumption or Flat Taxes; National Sales Tax; Value-Added Tax and "Flat" Tax; Consumed Income Tax; Effects of a Consumption Tax on Business; CONCLUSION; End Notes; Chapter 3 TAXING LARGE PASS-THROUGHS AS CORPORATIONS: HOW MANY FIRMS WOULD BE AFFECTED?; SUMMARY; INTRODUCTION TRENDS IN TAX REVENUE AND BUSINESS ORGANIZATIONCOMPARING LARGE PASS-THROUGHS AND CORPORATIONS; Size Based on Receipts; Size Based on Assets; Small Pass-Throughs and Corporations; ESTIMATED NUMBER OF FIRMS AFFECTED; Aggregate Estimates; Industry-Level Estimates; POLICY CHOICES AND CONSIDERATIONS; CONCLUSION; APPENDIX A. INDUSTRY-LEVEL ESTIMATES USING A RECEIPTS-BASED MEASURE OF SIZE; APPENDIX B. INDUSTRY-LEVEL ESTIMATES USING AN ASSET-BASED MEASURE OF SIZE; End Notes; Chapter 4 WHO EARNS PASS-THROUGH BUSINESS INCOME? AN ANALYSIS OF INDIVIDUAL TAX RETURN DATA; SUMMARY; INTRODUCTION PROPOSED AND SCHEDULED TAX CHANGESWHO EARNS PASS-THROUGH BUSINESS INCOME?; WHO WOULD BEAR THE TAX BURDEN?; POLICY CONCERNS AND OPTIONS; CONCLUSION; APPENDIX. DETAILED DISTRIBUTIONS; End Notes; Chapter 5 REASONS FOR THE DECLINE IN CORPORATE TAX REVENUES; SUMMARY; CORPORATE TAX TRENDS; UNDERSTANDING THE DECLINE; Average Effective Tax Rate; A Smaller Corporate Sector; Reduced Corporate Profitability; CONCLUSION AND IMPLICATIONS FOR TAX REFORM; APPENDIX. CALCULATION OF AVERAGE EFFECTIVE TAX RATES; End Notes; INDEX; Blank Page United States. Internal Revenue Service. United States. Internal Revenue Service. fast (OCoLC)fst00533618 Corporations Taxation United States. Subchapter S corporations Taxation United States. BUSINESS & ECONOMICS Public Finance. bisacsh Economics. eflch Corporations Taxation. fast (OCoLC)fst00879935 Subchapter S corporations Taxation. fast (OCoLC)fst01136401
suppressed_str	0
title	Business taxation : organizational choices & federal considerations /
title_auth	Business taxation : organizational choices & federal considerations /
title_full	Business taxation : organizational choices & federal considerations / edited by James C. Teague, Karly Fawner.
title_fullStr	Business taxation : organizational choices & federal considerations / edited by James C. Teague, Karly Fawner.
title_full_unstemmed	Business taxation : organizational choices & federal considerations / edited by James C. Teague, Karly Fawner.
title_short	Business taxation :
title_sort	business taxation organizational choices federal considerations
title_sub	organizational choices & federal considerations /
topic	United States. Internal Revenue Service. United States. Internal Revenue Service. fast (OCoLC)fst00533618 Corporations Taxation United States. Subchapter S corporations Taxation United States. BUSINESS & ECONOMICS Public Finance. bisacsh Economics. eflch Corporations Taxation. fast (OCoLC)fst00879935 Subchapter S corporations Taxation. fast (OCoLC)fst01136401
topic_facet	Corporations Subchapter S corporations BUSINESS & ECONOMICS Economics. Taxation Public Finance. Taxation.
url	http://ezproxy.villanova.edu/login?URL=http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1430741
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work_keys_str_mv	AT teaguejamesc businesstaxationorganizationalchoicesfederalconsiderations AT fawnerkarly businesstaxationorganizationalchoicesfederalconsiderations

Business taxation : organizational choices & federal considerations /

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