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The Taxation of Carried Interest: Understanding the Issues

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  • Viard, Alan D.

Abstract

Congress has recently considered taxing the carried interest of private equity fund managers at ordinary rates rather than at the 15 percent rate that currently applies to a portion of this income. The proposed change is intended to promote neutrality between the labor compensation of fund managers and other types of labor income. The case for reform, though, is less compelling than initial appearances suggest. The proper treatment of carried interest raises difficult second–best questions.

Suggested Citation

  • Viard, Alan D., 2008. "The Taxation of Carried Interest: Understanding the Issues," National Tax Journal, National Tax Association, vol. 61(3), pages 445-460, September.
  • Handle: RePEc:ntj:journl:v:61:y:2008:i:3:p:445-60
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    Cited by:

    1. Oliver Denk & Robert P. Hagemann & Patrick Lenain & Valentin Somma, 2013. "Inequality and Poverty in the United States: Public Policies for Inclusive Growth," OECD Economics Department Working Papers 1052, OECD Publishing.

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