Carried Interest for the Common Man
10 Pages Posted: 18 Apr 2014 Last revised: 28 May 2014
Date Written: March 17, 2014
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.
Keywords: self-employment tax, payroll tax, FICA, SECA, Medicare surtax
JEL Classification: H24, H25, H26, K34
Suggested Citation: 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: https://ssrn.com/abstract=2419192
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