G2TT
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.
主题Taxes and Budget
URLhttps://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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