Trends in the Shifting of Resources by U.S.-Based Multinational Companies – Andrew Brajcich
The U.S. has one of the highest statutory corporate tax rates among economically developed countries. Corporate officers are under pressure to minimize …
Minimizing Employment Taxes in U.S. “S” Corporations: Levels of Compensation and Shareholder Sophistication–Andrew Brajcich
In the U.S., firm owners operating as an S corporation may minimize the incurrence of employment tax by reducing compensation paid to …
Utilizing Debt as a Tax Benefit: The Capitalization of U.S. Corporations and Owner Sophistication–Andrew Brajcich
In the United States, income earned by entities operating in corporate form is taxed twice: once at the corporate level when earned …