{"id":15585,"date":"2024-08-12T00:00:09","date_gmt":"2024-08-11T21:00:09","guid":{"rendered":"https:\/\/ch.jfdi.cc\/?p=15585"},"modified":"2024-08-12T00:00:09","modified_gmt":"2024-08-11T21:00:09","slug":"addressing-business-tax-parity-through-integration","status":"publish","type":"post","link":"https:\/\/ch.jfdi.cc\/?p=15585","title":{"rendered":"Addressing Business Tax \u201cParity\u201d Through Integration"},"content":{"rendered":"<figure class=\"wp-block-image size-full\"><\/figure>\n<p><strong>Abstract<\/strong><br \/>\nThe Tax Cuts and Jobs Act introduced a 20 percent deduction for qualified business income to maintain rough \u201cparity\u201d between pass-through businesses and C corporations. However, the deduction fails to ensure parity and exacerbates existing distortions. Given the deduction\u2019s impending expiration, lawmakers have an opportunity to consider alternatives\u2014one of which is corporate integration, a set of policies designed to standardize business taxation. This report evaluates how integration affects parity by analyzing three model proposals: a comprehensive business income tax, a credit imputation system, and a shareholder allocation system.<\/p>\n<figure class=\"aligncenter size-full is-resized\"><\/figure>\n<p><strong>Addressing Business Tax \u201cParity\u201d Through Integration<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Abstract The Tax Cuts and Jobs Act introduced a 20 percent deduction for qualified business income to maintain rough \u201cparity\u201d between pass-through businesses and C corporations. However, the deduction fails to ensure parity and exacerbates existing distortions. Given the deduction\u2019s impending expiration, lawmakers have an opportunity to consider alternatives\u2014one of which is corporate integration, a &#8230; <a title=\"Addressing Business Tax \u201cParity\u201d Through Integration\" class=\"read-more\" href=\"https:\/\/ch.jfdi.cc\/?p=15585\" aria-label=\"Read more about Addressing Business Tax \u201cParity\u201d Through Integration\">Read more<\/a><\/p>\n","protected":false},"author":6,"featured_media":15586,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"Default","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[186,6765,7773,11354,5099,8099,11943,2294,3398,28,10685,6121,4620,1065,3358,4847,4738],"class_list":["post-15585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-other","tag-business","tag-business-tax","tag-business-taxation","tag-businesses","tag-corporations","tag-credit","tag-expiration","tag-income","tag-income-tax","tag-jobs","tag-jobs-act","tag-opportunity","tag-report","tag-tax","tag-tax-cuts","tag-tax-cuts-and-jobs-act","tag-taxation"],"acf":{"keyphrase":"","keywords":"","sourceimg":"","country-category":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Addressing Business Tax \u201cParity\u201d Through Integration<\/title>\n<meta name=\"description\" content=\".\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Addressing Business Tax \u201cParity\u201d Through Integration\" \/>\n<meta property=\"og:description\" content=\".\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ch.jfdi.cc\/?p=15585\" \/>\n<meta property=\"og:site_name\" content=\"ch.jfdi.cc\" \/>\n<meta property=\"article:published_time\" content=\"2024-08-11T21:00:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ch.jfdi.cc\/wp-content\/uploads\/2024\/08\/addressing-business-tax-parity-through-integration.png\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"469\" \/>\n\t<meta property=\"og:image:type\" 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