Abstract #301510

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JSM 2003 Abstract #301510
Activity Number: 340
Type: Contributed
Date/Time: Wednesday, August 6, 2003 : 8:30 AM to 10:20 AM
Sponsor: Section on Government Statistics
Abstract - #301510
Title: The Effects of Tax Reform on the Structure of U.S. Business
Author(s): Ellen Legel*+ and Kelly Bennett and Michael Parisi
Companies: Statistics of Income, IRS and Statistics of Income, IRS and Statistics of Income, IRS
Address: PO Box 2608, Washington, DC, 20013-2608,
Keywords: administrative records ; business demographics ; regulatory changes
Abstract:

The 1990s have been described as a period of immense and protracted profit taking in the stock market. Mergers and acquisitions have impacted business demographics. Tax law changes have also had a marked effect by continually providing incentives and disincentives for certain business legal forms of ownership such as those affecting the growth rate of companies moving from corporate to noncorporate status. Law changes such as the landmark 1986 Tax Reform Act and continuing with more recent legislation have had a large impact on the organizational choice of the various type of business corporations, small business (or Subchapter S) corporations, partnerships, limited liability companies (LLCs), and proprietorships. For example, since 1996 LLCs have gained enormous popularity, shown in the movement of partnerships to LLC status due to specific tax advantages caused by tax law changes in 1996. This paper is an examination of the changes in business demographics or "business organizational choice" of the various types of business during the 90's. Tax data will be used to focus on changes in the various business types, industry trends, assets, receipts, and tax rates.

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