• Source: Enterprise Value Tax

Enterprise Value Tax was a tax proposal considered by the United States Congress. 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, most recently as a speculation over Donald Trump's promise to do "something huge".
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". 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.
Enterprise value, in this context, has been described as another expression for goodwill.




See also


Capital gains tax
Sweat equity
Carried interest
Tax policy and economic inequality in the United States




References


Notes

Further reading

Field, Heather M. (February 2014). "The Real Problem with Carried Interests". Hastings Law Journal. 65: 405–441.




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)

Kata Kunci Pencarian:

• Welin Kusuma
• Universitas Islam Balitar
• Globalisasi
• Credit Suisse
• Hiramsyah S. Thaib
• Kotlin (bahasa pemrograman)
• Daftar karya tentang Perusahaan Hindia Timur Belanda
• Enterprise Value Tax
• Land value tax
• Value-added tax
• EV/Ebitda
• Property tax in the United States
• Modigliani–Miller theorem
• Permanent establishment
• Tax
• Sales taxes in the United States
• Taxation in Germany