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Article
Carried Interest for the Common Man
Tax Notes (2014)
  • Richard Winchester, Thomas Jefferson School of Law
Abstract
This article explains how a self employed individual can minimize the federal tax on his earnings by operating a 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
Disciplines
Publication Date
March 17, 2014
Citation Information
Richard Winchester. "Carried Interest for the Common Man" Tax Notes Vol. 142 (2014)
Available at: http://works.bepress.com/richard_winchester/8/