Abstract

http://ssrn.com/abstract=2419192
 


 



Carried Interest for the Common Man


Richard Winchester


Thomas Jefferson School of Law

March 17, 2014

Tax Notes, Vol. 142, No. 11, p. 1250, March 17, 2014
Thomas Jefferson School of Law Research Paper No. 2419192

Abstract:     
This article describes how a self-employed individual can minimize federal tax on his earnings when he operates his business through a formal business entity. The article also assesses the merits of a proposal to address the situation.

Number of Pages in PDF File: 10

Keywords: self-employment tax, payroll tax, FICA, SECA, Medicare surtax

JEL Classification: H24, H25, H26, K34

Accepted Paper Series





Download This Paper

Date posted: April 18, 2014 ; Last revised: May 28, 2014

Suggested Citation

Winchester, Richard, Carried Interest for the Common Man (March 17, 2014). Tax Notes, Vol. 142, No. 11, p. 1250, March 17, 2014; Thomas Jefferson School of Law Research Paper No. 2419192. Available at SSRN: http://ssrn.com/abstract=2419192

Contact Information

Richard Winchester (Contact Author)
Thomas Jefferson School of Law ( email )
1155 Island Ave
San Diego, CA 92101
United States
619-961-4332 (Phone)
Feedback to SSRN


Paper statistics
Abstract Views: 689
Downloads: 313
Download Rank: 56,543
Paper comments
No comments have been made on this paper

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.344 seconds