Business taxation : organizational choices & federal considerations /
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| Corporate Author: | |
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| Other Authors: | , |
| Format: | Online Book |
| Language: | English |
| Published: |
Nova Science,
2013
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| Series: | Business Issues, Competiition and Entrepreneurship ; |
| Subjects: | |
| 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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Table of 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