TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, January 9, 2018

Bayern: An Unintended Consequence Of Reducing The Corporate Tax Rate

Shawn Bayern (Florida State), An Unintended Consequence of Reducing the Corporate Tax Rate, 157 Tax Notes 1137 (Nov. 20, 2017):

This article explains how a 20 percent corporate tax rate could be exploited to avoid individual income taxes. (It was printed in November 2017, when a 20 percent corporate tax rate was under consideration. Similar principles apply to a 21 percent tax rate, but to a lesser extent if the maximum individual rate is lowered to 37 percent.)

http://taxprof.typepad.com/taxprof_blog/2018/01/bayern-an-unintended-consequence-of-reducing-the-corporate-tax-rate.html

Scholarship, Tax | Permalink

Comments