How Would Small Business Owners Fare Under a Business Entity Tax?
Due to data constraints and the lack of explicit definitions, prior analyses of the impact of the tax code on small business owners were flawed. In this paper, we employ a new data source that allows a much more nuanced definition of small business owner. We present tabulations that quantify various tax characteristics of small business owners for tax year 2007. We then use our results to consider how small business owners might fare under a specific business reform proposal that levies a flat rate on all business income regardless of organizational form.
Volume (Year): 64 (2011)
Issue (Month): 4 (December)
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- Cooper, Michael G. & Knittel, Matthew J, 2010. "The Implications of Tax Asymmetry for U.S. Corporations," National Tax Journal, National Tax Association, vol. 63(1), pages 33-61, March.