The Corporate Income Tax: United States of America Report
Saint Louis University - School of Law
Meeting of the European Association of Tax Law Professors, Lisbon, Portugal, May, 2013
Saint Louis U. Legal Studies Research Paper No. 2012-30
In the context of a European project describing variations in the structure of the corporate income tax, this paper briefly describes the United States corporation income tax and contextualizes it within the broader category of business entity taxation. The paper identifies the various tax models that the United States uses for business entities and discusses the historical delinking of limited liability protection for owners and managers from traditional double taxation.
Number of Pages in PDF File: 16working papers series
Date posted: November 30, 2012 ; Last revised: December 1, 2012
© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo3 in 0.469 seconds