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How Would Small Business Owners Fare Under a Business Entity Tax?

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  • Knittel, Matthew J.
  • Nelson, Susan C.

Abstract

Due to data constraints and the lack of explicit definitions, prior analyses of the impact of the tax code on small business owners were flawed. In this paper, we employ a new data source that allows a much more nuanced definition of small business owner. We present tabulations that quantify various tax characteristics of small business owners for tax year 2007. We then use our results to consider how small business owners might fare under a specific business reform proposal that levies a flat rate on all business income regardless of organizational form.

Suggested Citation

  • Knittel, Matthew J. & Nelson, Susan C., 2011. "How Would Small Business Owners Fare Under a Business Entity Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 949-975, December.
    • Handle: RePEc:ntj:journl:v:64:y:2011:i:4:p:949-75
    DOI: 10.17310/ntj.2011.4.03
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    References listed on IDEAS

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    1. Cooper, Michael G. & Knittel, Matthew J, 2010. "The Implications of Tax Asymmetry for U.S. Corporations," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(1), pages 33-61, March.
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    Cited by:

    1. Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick, 2016. "Business in the United States: Who Owns It, and How Much Tax Do They Pay?," Tax Policy and the Economy, University of Chicago Press, vol. 30(1), pages 91-128.

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