Analysis of the Impact of Increasing Carried Interest Tax Rates on the U.S. Economy (The U.S. Chamber of Commerce)

September 2007

KEYWORDS: carried interest, taxes, partnership, capital, United States Congress, mortgage, capital gains, capital gains tax, Private Equity, Senate Committee on Finance

Authors:

Dr. John Rutledge

Organizations:
  • U.S. Chamber of Commerce

Summary:

The U.S. Chamber of Commerce released the first phase of a two-part study examining the main-street impact of proposed changes to carried interest. The study, authored by noted economist Dr. John Rutledge, documents the use of partnerships and carried interest across virtually every sector of the economy and examines the negative impact a tax increase would have on the economy, cost of capital, and tax revenues.

Related Research and Data