The Corporate Income Tax: United States of America Report
Meeting of the European Association of Tax Law Professors, Lisbon, Portugal, May, 2013
16 Pages Posted: 30 Nov 2012 Last revised: 1 Dec 2012
Date Written: 2012
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.
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