Richard Winchester

Seton Hall Law School

Visiting Professor of Law

One Newark Center

Newark, NJ 07102

United States

Thomas Jefferson School of Law

701 B Street

Suite 110

San Diego, CA 92101

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 29,126

SSRN RANKINGS

Top 29,126

in Total Papers Downloads

1,738

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (10)

1.

Carried Interest for the Common Man

Tax Notes, Vol. 142, No. 11, p. 1250, March 17, 2014, Thomas Jefferson School of Law Research Paper No. 2419192
Number of pages: 10 Posted: 18 Apr 2014 Last Revised: 28 May 2014
Richard Winchester
Seton Hall Law School
Downloads 379 (84,397)

Abstract:

Loading...

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

2.

The Gap in the Employment Tax Gap

Stanford Law & Policy Review, Vol. 20, No. 1, p. 127, 2009, TJSL Legal Studies Research Paper No. 1151363
Number of pages: 26 Posted: 26 Jun 2008 Last Revised: 16 Dec 2009
Richard Winchester
Seton Hall Law School
Downloads 358 (90,125)

Abstract:

Loading...

tax gap, payroll tax, self-employed, employment tax, social security, business entities

3.

Working For Free: It Ought To Be Against the (Tax) Law

Mississippi Law Journal, Vol. 76, No. 1, p. 227, 2006, TJSL Legal Studies Research Paper No. 892864
Number of pages: 70 Posted: 23 Mar 2006 Last Revised: 17 Sep 2009
Richard Winchester
Seton Hall Law School
Downloads 235 (141,157)
Citation 1

Abstract:

Loading...

employment tax, self-employment tax, dividend tax cut, closely-held business, tax fairness

4.

The Deduction for Passthrough Firms: A Hodgepodge of Ideas

Tax Notes , Volume 158, Number 11, March 12, 2018, Thomas Jefferson School of Law Research Paper No. 3160350
Number of pages: 7 Posted: 29 Apr 2018
Richard Winchester
Seton Hall Law School
Downloads 201 (163,760)

Abstract:

Loading...

passthrough, tax, partnerships, limited liability companies, deduction

5.

Obama's Gift to the Rich: A Permanent Payroll Tax Holiday

Valparaiso University Law Review, Vol. 48, 2013, Thomas Jefferson School of Law Research Paper No. 2305327
Number of pages: 49 Posted: 04 Aug 2013 Last Revised: 28 May 2014
Richard Winchester
Seton Hall Law School
Downloads 136 (228,818)

Abstract:

Loading...

payroll tax, social security tax, FICA, self-employment tax, SECA, employment tax

6.

Corporations That Weren't: The Taxation of Firm Profits in Historical Perspective

Southern California Interdisciplinary Law Journal, Vol. 19, No. 3, p. 501, 2010, Thomas Jefferson School of Law Research Paper No. 1593806
Number of pages: 32 Posted: 21 Apr 2010 Last Revised: 24 May 2010
Richard Winchester
Seton Hall Law School
Downloads 115 (259,724)

Abstract:

Loading...

corporate taxation, partnership taxation, corporate tax history, income tax, corporations, unincorporated firms

7.

Parity Lost: The Price of a Corporate Tax in a Progressive Tax World

Nevada Law Journal, Vol. 9, No. 1, p. 130, 2008, TJSL Legal Studies Research Paper No. 1288180
Number of pages: 56 Posted: 28 Oct 2008 Last Revised: 21 Apr 2010
Richard Winchester
Seton Hall Law School
Downloads 103 (280,616)

Abstract:

Loading...

corporate tax, tax history, accumulated earnings tax, tax equity, income tax, business tax

8.

Equity Undermined: The 1918 Check-the-Box Entity Classification Election

Proceedings of the 101st Annual Conference of the National Tax Association, p. 65, 2008, TJSL Legal Studies Research Paper No. 1350154
Number of pages: 6 Posted: 27 Feb 2009 Last Revised: 18 Aug 2010
Richard Winchester
Seton Hall Law School
Downloads 101 (284,346)

Abstract:

Loading...

tax, entity classification, corporate tax, corporate tax history, business entities

9.

A Tax Theory of the Firm

University of Cincinnati Law Review, Vol. 88, 2019, Thomas Jefferson School of Law Research Paper No. 3410114
Number of pages: 65 Posted: 28 Jun 2019 Last Revised: 11 Nov 2019
Richard Winchester
Seton Hall Law School
Downloads 80 (329,120)

Abstract:

Loading...

corporate tax, partnership tax, business classification, entity classification, choice of entity

10.

Changing Tradeoffs Confront Employee-Shareholders Who Want to Access Corporate Profits

ABA Section of Taxation Newsquarterly, Vol. 27, No. 4, p. 17, 2008, TJSL Legal Studies Research Paper No. 1155168
Number of pages: 3 Posted: 07 Jul 2008 Last Revised: 16 Dec 2009
Richard Winchester
Seton Hall Law School
Downloads 30 (503,373)

Abstract:

Loading...

Tax, Employment, Self-Employed, Dividends