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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

Contributor(s): DeBacker, Jason .

Material type: Article

ArticlePublisher: 2018Subject(s): IMPUESTOS

| SOCIEDADES COLECTIVAS

| SOCIEDADES DE RESPONSABILIDAD LIMITADA

| SISTEMA FISCAL

| REFORMA

| ESTADOS UNIDOS

Online resources: Click here to access online In: National Tax Journal v. 71, n. 4, December 2018, p. 687-706Summary: 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S corporations, reduced the amount of guaranteed payments to partners when the preferential rate on such payments was repealed.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Artículos	IEF	IEF	OP 233/2018/4-6 (Browse shelf)	Available		OP 233/2018/4-6

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Previous	OP 233/2018/4-3 Income - based effective tax rates and choice - of - entity considerations under the 2017 Tax Act	OP 233/2018/4-4 Tax policy and organizational form	OP 233/2018/4-5 Examining s-corporation losses and how they are used	OP 233/2018/4-6 Pass - through entity responses to preferential tax rates	OP 233/2018/4-7 The consequences of the Tax Cut and Jobs Act's international provisions	OP 233/2018/4-8 The business cycle and the deduction for foreign derived intangible income	OP 233/2018/4-9 Assessing U.S. global tax competitiveness after tax reform	Next

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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.

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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

Contributor(s): DeBacker, Jason.

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Contributor(s): DeBacker, Jason .