Pass - through entity responses to preferential tax rates : evidence on economic activity and owner compensation in Kansas / Jason DeBacker, Lucas Goodman, Bradley T. Heim, Shanti P. Ramnath and Justin M. Ross .-- , 2018
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Resumen.
Bibliografía.
We consider the question of how pass-through businesses respond to differentials in tax treatment across sources of income. In particular, we use federal tax return data from partnerships and S corporations and a synthetic control methodology (SCM) to analyze the 2012 income tax reforms in Kansas to see how pass-through businesses respond to preferential rates on pass-through business income. We find no effect on economic activity proxies such as gross receipts, capital investment, or employment. We do find that partnerships, but not S corporations, reduced the amount of guaranteed payments to partners when the preferential rate on such payments was repealed.
IMPUESTOS
SOCIEDADES COLECTIVAS
SOCIEDADES DE RESPONSABILIDAD LIMITADA
SISTEMA FISCAL
REFORMA
ESTADOS UNIDOS
DeBacker, Jason
National Tax Journal 0028-0283 v. 71, n. 4, December 2018, p. 687-706