| 000 | 01447nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143509 _d143509 |
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| 003 | ES-MaIEF | ||
| 005 | 20210203133753.0 | ||
| 007 | ta | ||
| 008 | 210203t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_943682 _aToder, Eric Jay |
|
| 245 | 0 |
_aDoes the Federal Income Tax Law favor entrepreneurs? _c Eric Toder |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis paper estimates the effective tax rate on entrepreneurial income, defined as the return to an individual who starts a successful new business and then sells their interest once it becomes an established enterprise. The rate depends on both the tax imposed on the appreciation of the firm’s value during its growth phase and on the effects of the tax system on the value of equity in ongoing business enterprises. Under reasonable assumptions, this rate is lower than the rate the entrepreneur would pay on ordinary income. Preferential taxation of entrepreneurial income has consequences for both economic growth and income distribution. | ||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aEMPRESAS _943504 |
||
| 650 | 4 |
_aEMPRENDEDORES _954507 |
|
| 650 | 4 |
_aCREACION DE EMPRESAS _950268 |
|
| 650 | 4 |
_aGASTOS FISCALES _950212 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 773 | 0 |
_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1219-1232 |
|
| 942 | _cART | ||