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来源类型 | Research Report |
规范类型 | 报告 |
Fewer Businesses Are Organized As Taxable Corporations | |
Eric Toder; Julianna Koch | |
发表日期 | 2007-08-06 |
出版年 | 2007 |
语种 | 英语 |
概述 | Corporations that are taxed under subchapter C of the Internal Revenue Code pay a separate entity-level tax on their income (the corporate income tax) and their owners pay additional tax on corporate dividends and capital gains on sales of corporate shares. Other businesses are taxed as flow-through entities; they file tax returns and report their income but do not pay an entity-level tax. This article discusses |
摘要 | Corporations that are taxed under subchapter C of the Internal Revenue Code pay a separate entity-level tax on their income (the corporate income tax) and their owners pay additional tax on corporate dividends and capital gains on sales of corporate shares. Other businesses are taxed as flow-through entities; they file tax returns and report their income but do not pay an entity-level tax. This article discusses the decline in both the share of businesses organized as C corporations and their share of business receipts between 1994 and 2004.
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主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/fewer-businesses-are-organized-taxable-corporations |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/475965 |
推荐引用方式 GB/T 7714 | Eric Toder,Julianna Koch. Fewer Businesses Are Organized As Taxable Corporations. 2007. |
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1001095-Fewer-Busine(490KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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