A way out of Corporate Tax Avoidance(aaahq.org)

http://aaahq.org/ata/meetings/midyear-meetings/2012/2012%20RIP%20Amiram%20Bauer%20Frank.pdf

1 comments

gte910h14 yıl önce

I really like the idea of changing over to an imputation system: In an imputation system, you get tax credit, as a shareholder, for taxes paid by the corporation. This means if the corporation avoids tax, you as a person end up paying the tax. Conversely, if the corporation pays a large amount of tax, you as a tax payer and shareholder get a credit for that tax amount.

(Imputation systems usually have no special capital gains rate, or a higher one).