Since 2014
A Matter of Equity- The Taxation of Private Equity General Partners “Carried Interest”
Journal of Economics, Trade and Marketing Management
View Archive Info| Field | Value | |
| Title |
A Matter of Equity- The Taxation of Private Equity General Partners “Carried Interest”
|
|
| Creator |
Crawford, Corinne L.
Crawford, Constance J. Vallach, Glenn C. |
|
| Description |
The carried interest tax loophole has helped private equity to become one of the most lucrative sectors of the financial Industry. As private equity general partners are taxed at long term capital gains rates on partnership profits allocated to a carried interest, while the same amount of compensation structured as salary would be taxed at ordinary income rates. Thus, General Partners pay a top tax rate of 20% on their carried interest instead of the 37% they would pay if the compensation were structured as salary, which many economists and tax experts believe it actually is.
|
|
| Publisher |
Scholink Co., LTD
|
|
| Contributor |
—
|
|
| Date |
2020-05-11
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
|
| Format |
application/pdf
|
|
| Identifier |
http://www.scholink.org/ojs/index.php/jetmm/article/view/2836
10.22158/jetmm.v2n2p1 |
|
| Source |
Journal of Economics, Trade and Marketing Management; Vol 2, No 2 (2020); p1
2642-2417 2642-2409 |
|
| Language |
eng
|
|
| Relation |
http://www.scholink.org/ojs/index.php/jetmm/article/view/2836/2874
|
|
| Rights |
Copyright (c) 2020 Corinne L. Crawford, Constance J. Crawford, Glenn C. Vallach
http://creativecommons.org/licenses/by/4.0 |
|