Carried Interest for the Common Man

10 Pages Posted: 18 Apr 2014 Last revised: 28 May 2014

See all articles by Richard Winchester

Richard Winchester

Seton Hall Law School; Thomas Jefferson School of Law

Date Written: March 17, 2014


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

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:

Richard Winchester (Contact Author)

Seton Hall Law School ( email )

One Newark Center
Newark, NJ 07102
United States
973-642-8882 (Phone)

Thomas Jefferson School of Law ( email )

701 B Street
Suite 110
San Diego, CA 92101
United States
619-961-4332 (Phone)

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