Taxation of capital and labor: the diverse landscape by entity type.: An article from: National Tax Journal

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This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 2008. The length of the article is 11128 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

From the author: The paper also shows an additional reason why economic incidence of taxes is different from statutory incidence, namely that different entity types are taxed on their labor and capital income in different ways, have different reporting requirements and, therefore, have differing incentives for taxpayers to mischaracterize their income with the intention of reducing liability. Ultimately, tax filing requirements cause some capital income of sole proprietors and general partners to be subject to employment taxes as if it were labor income. Furthermore, taxpayer behavior causes some labor income of limited partners and shareholders ors and privately held C corporations to escape employment taxes.

Citation Details
Title: Taxation of capital and labor: the diverse landscape by entity type.
Author: Nicholas Bull
Publication: National Tax Journal (Magazine/Journal)
Date: September 1, 2008
Publisher: National Tax Association
Volume: 61 Issue: 3 Page: 397(23)

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