Sheltering 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
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