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- Title
EFFECTIVE TAXATION OF CARRIED INTEREST: A COMPREHENSIVE PASS-THROUGH APPROACH.
- Authors
Sacks, Jason A.
- Abstract
The article presents information on the taxation of carried interest and the unfairness of such taxing as applied by the U.S. Internal Revenue Code. The impact on the U.S. economy due to fund managers receiving carried interest, the related general tax policy objectives and considerations are discussed. The tax legislation recently proposed by the U.S. Congress and the proposed alterative carried interest taxation regime are also discussed.
- Subjects
UNITED States; TAXATION; CARRIED interest; UNITED States. Internal Revenue Code; INVESTMENT advisors; FISCAL policy; LEGISLATION; UNITED States. Congress
- Publication
Washington University Law Review, 2011, Vol 89, Issue 2, p449
- ISSN
2166-7993
- Publication type
Article