The Taxation of Carried Interest: Understanding the Issues
16 Pages Posted: 21 Feb 2013
Date Written: September 2008
Abstract
Congress has recently considered taxing the carried interest of private equity fund managers at ordinary rates rather than at the 15 percent rate that currently applies to a portion of this income. The proposed change is intended to promote neutrality between the labor compensation of fund managers and other types of labor income. The case for reform, though, is less compelling than initial appearances suggest. The proper treatment of carried interest raises difficult second-best questions.
Suggested Citation: Suggested Citation
Viard, Alan D., The Taxation of Carried Interest: Understanding the Issues (September 2008). National Tax Journal, Vol. 61, No. 3, 2008, Available at SSRN: https://ssrn.com/abstract=2221668
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