The Corporate Income Tax: United States of America Report

Meeting of the European Association of Tax Law Professors, Lisbon, Portugal, May, 2013

Saint Louis U. Legal Studies Research Paper No. 2012-30

16 Pages Posted: 30 Nov 2012 Last revised: 1 Dec 2012

Henry Ordower

Saint Louis University - School of Law

Date Written: 2012

Abstract

In the context of a European project describing variations in the structure of the corporate income tax, this paper briefly describes the United States corporation income tax and contextualizes it within the broader category of business entity taxation. The paper identifies the various tax models that the United States uses for business entities and discusses the historical delinking of limited liability protection for owners and managers from traditional double taxation.

Suggested Citation

Ordower, Henry, The Corporate Income Tax: United States of America Report (2012). Meeting of the European Association of Tax Law Professors, Lisbon, Portugal, May, 2013; Saint Louis U. Legal Studies Research Paper No. 2012-30. Available at SSRN: https://ssrn.com/abstract=2182867 or http://dx.doi.org/10.2139/ssrn.2182867

Henry Ordower (Contact Author)

Saint Louis University - School of Law ( email )

100 N. Tucker Blvd.
St. Louis, MO 63101
United States

Paper statistics

Downloads
74
Rank
263,966
Abstract Views
456