000			01881nab a2200301 c 4500
003			ES-MaIEF
005			20190121111513.0
007			ta
008			190118t2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
245		0	_aPass - through entity responses to preferential tax rates _b : evidence on economic activity and owner compensation in Kansas _c Jason DeBacker, Lucas Goodman, Bradley T. Heim, Shanti P. Ramnath and Justin M. Ross
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aWe 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S corporations, reduced the amount of guaranteed payments to partners when the preferential rate on such payments was repealed.
650		4	_947460 _aIMPUESTOS
650		4	_948458 _aSOCIEDADES COLECTIVAS
650		4	_948466 _aSOCIEDADES DE RESPONSABILIDAD LIMITADA
650		4	_948426 _aSISTEMA FISCAL
650		4	_910750 _aREFORMA
650		4	_942888 _aESTADOS UNIDOS
700	1		_964104 _aDeBacker, Jason
773	0		_9158690 _oOP 233/2018/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 4, December 2018, p. 687-706
856			_uhttps://ntanet.org/NTJ/71/4/ntj-v71n04p687-706-Pass-Through-Entity-Responses-to-Preferential-Tax-Rates.html
942			_cART
999			_c139718 _d139718