Download This PaperSheltering Income Through a Corporation
Tax Notes Federal, Volume 164, Number 4, July 22, 2019
16 Pages Posted: 15 Nov 2019
Date Written: July 22, 2019
Abstract
In this article, Glogower and Kamin respond to Michael S. Knoll’s recent argument that the Tax Cuts and Jobs Act creates “very close to a level playing field” between passthrough and corporate entities, and they explain why some high-income owners may achieve tax savings by using corporations.
Keywords: corporate income tax, pass-through taxation, tax reform
JEL Classification: K34
Suggested Citation: Suggested Citation
Glogower, Ari D. and Kamin, David, Sheltering Income Through a Corporation (July 22, 2019). Tax Notes Federal, Volume 164, Number 4, July 22, 2019, Available at SSRN: https://ssrn.com/abstract=3473899
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.