Carried Interest for the Common Man
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
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, K34Accepted Paper Series
Date posted: April 18, 2014 ; Last revised: May 28, 2014
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