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http://ssrn.com/abstract=2182867
 
 

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The Corporate Income Tax: United States of America Report


Henry Ordower


Saint Louis University - School of Law

2012

Meeting of the European Association of Tax Law Professors, Lisbon, Portugal, May, 2013
Saint Louis U. Legal Studies Research Paper No. 2012-30

Abstract:     
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.

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Date posted: November 30, 2012 ; Last revised: December 1, 2012

Suggested Citation

Ordower, Henry, The Corporate Income Tax: United States of America Report (2012). Meeting of the European Association of Tax Law Professors, Lisbon, Portugal, May, 2013; Saint Louis U. Legal Studies Research Paper No. 2012-30. Available at SSRN: http://ssrn.com/abstract=2182867 or http://dx.doi.org/10.2139/ssrn.2182867

Contact Information

Henry Ordower (Contact Author)
Saint Louis University - School of Law ( email )
100 N. Tucker Blvd.
St. Louis, MO 63108
United States

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