Английская Википедия:Enterprise Value Tax
Enterprise Value Tax was a tax proposal considered by the United States Congress.[1] It passed in the US House of Representatives in 2010 as part of "H.R. 4213: American Jobs and Closing Tax Loopholes Act". The bill was not passed by the Senate, and hence did not become law. Nonetheless the concept of the tax has recurred in succeeding years,Шаблон:Citation needed most recently as a speculation over Donald Trump's promise to do "something huge".[2]
The tax was opposed as detrimental to entrepreneurs re-investing funds from the sale of businesses. It was described by Richard A. Baker, CEO of the Hudson's Bay Company, as "a stealth attack on capital gains".[3] Conversely the "carried interest tax loophole" was cited as reason to increase taxes on those doing well from the taxation of certain businesses, notably hedge fund managers.[4]
Enterprise value, in this context, has been described as another expression for goodwill.[5]
See also
- Capital gains tax
- Sweat equity
- Carried interest
- Tax policy and economic inequality in the United States
References
Notes Шаблон:Reflist
Further reading
External links
- Lattman, Peter. "White House Rankles Wall Street With Enterprise Value Tax", The New York Times (September 14, 2011)
- Levin, Jack S. et al. "Tax Notes: Carried Interest Legislative Proporals and Enterprise Value Tax" Kirland & Ellis LLP (November 1, 2010)
Шаблон:Tax-stub Шаблон:US-law-stub
- ↑ Moody, J. Scott. "The Economic Impact of an Enterprise Value Tax" Washington Policy Center (November 2011)
- ↑ Шаблон:Cite web
- ↑ Baker, Richard A. "A Stealth Attack on Capital Gains" The Wall Street Journal (June 17, 2010)
- ↑ Delevingne, Lawrence. "Hedge fund managers stung by 'class warfare' rhetoric" CNBC (May 22, 2015)
- ↑ Judge, Steve. "PEGCC Carried Interest Submission to Senate Finance Committee Individual Income Tax Working Group" Private Equity Growth Capital Council (April 15, 2015)
