Sheltering Income Through a Corporation

Ari Glogower, David Kamin

Research output: Contribution to journalArticlepeer-review


In this article, Glogower and Kamin respond to Michael S. Knoll’s recent argument that the Tax Cuts and Jobs Act creates “very close to a level playing field” between passthrough and corporate entities, and they explain why some high-income owners may achieve tax savings by using corporations.
Original languageEnglish (US)
Number of pages16
JournalTax Notes Federal
Issue number4
StatePublished - Jul 22 2019


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