Sheltering Income Through a Corporation

Tax Notes Federal, Volume 164, Number 4, July 22, 2019

16 Pages Posted: 15 Nov 2019

See all articles by Ari D. Glogower

Ari D. Glogower

Ohio State University (OSU) - Michael E. Moritz College of Law

David Kamin

New York University School of Law

Date Written: July 22, 2019

Abstract

In this article, Glogower and Kamin respond to Michael S. Knoll’s recent argument that the Tax Cuts and Jobs Act creates “very close to a level playing field” between passthrough and corporate entities, and they explain why some high-income owners may achieve tax savings by using corporations.

Keywords: corporate income tax, pass-through taxation, tax reform

JEL Classification: K34

Suggested Citation

Glogower, Ari D. and Kamin, David, Sheltering Income Through a Corporation (July 22, 2019). Tax Notes Federal, Volume 164, Number 4, July 22, 2019. Available at SSRN: https://ssrn.com/abstract=3473899

Ari D. Glogower

Ohio State University (OSU) - Michael E. Moritz College of Law ( email )

55 West 12th Avenue
Columbus, OH 43210
United States

David Kamin (Contact Author)

New York University School of Law ( email )

40 Washington Square South
New York, NY 10012-1099
United States

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