Pass-Through Entity Interests is a Closely Held Business Interest that, as a pass-through entity, is characterized by the direct flow of income, losses, deductions, and credits through to its owners or members for tax purposes, thereby avoiding entity-level taxation.
5
Publications
405
Citations
7
Authors
10
Institutions
Publications per year
2017–2026
3
Publications
5
1–5 of 5
Authors
7
- JM
2
h-index
- BT
2
h-index
- JR
2
h-index
- JD
2
h-index
- XG
2
h-index
1–5 of 7
Institutions
10
National Bureau of Economic Research
Cambridge, United States
2 h-index
4 publications
686 citations
Indiana University Bloomington
Bloomington, United States
2 h-index
4 publications
82 citations
Centre for Economic Policy Research
London, United Kingdom
2 h-index
2 publications
343 citations
Hoover Institution
Stanford, United States
2 h-index
2 publications
343 citations
University of South Carolina
Columbia, United States
2 h-index
2 publications
41 citations
United States Department of the Treasury
Washington, United States
2 h-index
2 publications
41 citations
Universidad del Noreste
Tampico, Mexico
1 h-index
1 publications
21 citations
Northeastern University
Boston, United States
1 h-index
1 publications
21 citations
1–8 of 10
Venues
- SSRN Electronic Journal
Repository · 2 publications · 23 citations
2
h-index
- Journal of Political Economy
JPE · 1 publications · 331 citations
1
h-index
- Public Finance Quarterly
PFQ · 1 publications · 21 citations
1
h-index
- Journal of Public Economics
1 publications · 30 citations
1
h-index
1–4