TaxProf Blog

Editor: Paul L. Caron
Pepperdine University School of Law

Thursday, August 5, 2010

Abrams: The Carried Interest Catastrophe

Tax AnalystsHoward E. Abrams (Emory) has published The Carried Interest Catastrophe, 128 Tax Notes 523 (Aug. 2, 2010). Here is the abstract:

Congress seems intent on taxing the labor component of carried interests as ordinary income. If that must be done, it should be simple and accurate. The method of taxation provided for under the current legislative proposal is neither.

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