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- Title
TAX Considerations Fan the Private Equity Boom.
- Authors
Conway, Kevin
- Abstract
This article compares the tax structures of the United States and Great Britain with regard to private equity investment. The fear is the government will seize on the private equity boom and congress could pass legislation that increases the tax rate of private equity fund partners from a 15% capital gains tax with "carried interest" from buyouts to the regular income tax rate of 35%. This article focuses on the fund setup, investment and distribution in a leveraged buyout and compares the benefits and regulations both in and outside of the Unites States.
- Subjects
UNITED States; UNITED Kingdom; PRIVATE equity; TAXATION of investments; LEVERAGED buyouts; CAPITAL gains tax; DEFERRED tax
- Publication
Financial Executive, 2007, Vol 23, Issue 7, p37
- ISSN
0895-4186
- Publication type
Article