Presentation
The Corporate Income Tax: United States of America Report
Meeting of the European Association of Tax Law Professors
(2013)
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.
Disciplines
Publication Date
May, 2013
Location
Lisbon, Portugal
Citation Information
Henry M. Ordower. "The Corporate Income Tax: United States of America Report" Meeting of the European Association of Tax Law Professors (2013) Available at: http://works.bepress.com/henry-ordower/12/