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Author: Lawrence Brown

Choice of entity update: LLCs and S corporations

Tax considerations have long played a role in businesses’ choices of entity. This was true even a generation ago, when the main forms of organization were relatively few: sole proprietorships, partnerships and corporations. It is even more so today, especially with the popularity of relatively new forms of organization: limited […]

Tax Controversy 

Internationalize Corporate Income Tax or Remove It

Eric Toder of the Tax Policy Center and Alan Viard of the American Enterprise Institute wrote a recent article questioning whether the corporate tax reforms being debated in Congress will address the widespread problems with levy. Toder and Viard suggests that President Obama’s aim of merely lowering rates and tinkering […]

IRS Tax Collection