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'Gimme Shelter?' Closely Held Corporations Since Tax Reform

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  • Plesko, George A.

Abstract

Discussion of the effect of TRA '86 on choice of business entity. Traces the growth in S corporation returns filed (17.5 percent per year from 1986-90), and considers implications that smaller firms have achieved their own integrated corporate tax. Outlines the changes in the incentives facing these firms and describes several trends that have emerged in business organization and activity.

Suggested Citation

  • Plesko, George A., 1995. "'Gimme Shelter?' Closely Held Corporations Since Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 409-416, September.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:3:p:409-16
    DOI: 10.1086/NTJ41789158
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    References listed on IDEAS

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    1. Holtz-Eakin, Douglas, 1995. "Should Small Businesses Be Tax Favored?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 387-395, September.
    2. Holtz-Eakin, Douglas, 1995. "Should Small Businesses Be Tax Favored?," National Tax Journal, National Tax Association, vol. 48(3), pages 387-95, September.
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    Cited by:

    1. Shih‐Ying Wu, 2005. "The Tax Effect on Taxable Income from Privately Held Businesses," Southern Economic Journal, John Wiley & Sons, vol. 71(4), pages 891-912, April.
    2. Holtz-Eakin, Douglas, 1995. "Should Small Businesses Be Tax Favored?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(3), pages 387-395, September.
    3. Holtz-Eakin, Douglas, 1995. "Should Small Businesses Be Tax Favored?," National Tax Journal, National Tax Association, vol. 48(3), pages 387-95, September.
    4. Thor Olav Thoresen, 2009. "Income Mobility of Owners of Small Businesses when Boundaries between Occupations are Vague," CESifo Working Paper Series 2633, CESifo.

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