Business in the United States: Who Owns It, and How Much Tax Do They Pay?
Business in the United States: Who Owns It, and How Much Tax Do They Pay?
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美国的企业：谁拥有它，他们缴纳多少税？
DOI：
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发表时间：
2015
期刊：
影响因子：
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通讯作者：
Eric Zwick
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作者：
Michael Cooper;John d. McClelland;James E. Pearce;R. Prisinzano;Joseph Sullivan;Danny Yagan;Owen M. Zidar;Eric Zwick
像合伙企业和S这样的“直通”企业现在创造了超过一半的美国商业收入，在1980年后收入最高的1%人群中占了很大一部分。我们使用2011年的行政税收数据来识别直通企业主，并估计他们缴纳了多少税款。我们提出了三个发现：(1)与传统业务收入相比，直通业务收入更多地集中在高收入者身上；(2)合伙企业所有权不透明：20%的收入流向无法分类的合伙人，15%的收入来自循环所有的合伙企业；(3)美国直通业务收入的平均联邦所得税税率为19%，远低于传统公司的平均税率。如果传递活动保持在1980年S的低水平，强有力但简单的假设意味着，2011年美国企业总收入的平均税率将是28%，而不是24%，税收将增加约1,000亿美元。
“Pass-through” businesses like partnerships and S-corporations now generate over half of US business income and account for much of the post-1980 rise in the top-1% income share. We use administrative tax data from 2011 to identify pass-through business owners and estimate how much tax they pay. We present three findings: (1) relative to traditional business income, pass-through business income is substantially more concentrated among high-earners; (2) partnership ownership is opaque: 20% of the income goes to unclassifiable partners, and 15% of the income is earned in circularly owned partnerships; and (3) the average federal income tax rate on US pass-through business income is 19%—much lower than the average rate on traditional corporations. If pass-through activity had remained at 1980’s low level, strong but straightforward assumptions imply that the 2011 average US tax rate on total US business income would have been 28% rather than 24%, and tax revenue would have been approximately $100 billion higher.