Business sector is reorganizing to avoid taxes: Shares of business income by entity type, 1980–2012
| Year | C-Corporations | S-Corporations | Partnerships | Sole proprietorships |
|---|---|---|---|---|
| 1980 | 79.26% | 0.79% | 2.60% | 17.34% |
| 1981 | 80.22% | 0.71% | -1.04% | 20.10% |
| 1982 | 76.56% | 1.54% | -3.70% | 25.59% |
| 1983 | 74.47% | 2.06% | -1.06% | 24.53% |
| 1984 | 75.29% | 2.30% | -1.17% | 23.58% |
| 1985 | 75.00% | 2.45% | -2.87% | 25.41% |
| 1986 | 76.26% | 2.42% | -5.07% | 26.39% |
| 1987 | 70.04% | 6.91% | -1.25% | 24.29% |
| 1988 | 67.31% | 7.72% | 2.57% | 22.40% |
| 1989 | 65.04% | 8.17% | 2.57% | 24.22% |
| 1990 | 62.52% | 8.28% | 3.07% | 26.13% |
| 1991 | 60.33% | 8.55% | 4.09% | 27.04% |
| 1992 | 58.23% | 9.55% | 7.02% | 25.20% |
| 1993 | 60.55% | 9.03% | 9.09% | 21.33% |
| 1994 | 59.64% | 10.86% | 9.74% | 19.76% |
| 1995 | 62.94% | 9.79% | 10.55% | 16.72% |
| 1996 | 61.47% | 10.79% | 12.51% | 15.23% |
| 1997 | 61.27% | 11.67% | 12.83% | 14.23% |
| 1998 | 55.55% | 14.16% | 14.54% | 15.75% |
| 1999 | 55.68% | 13.63% | 16.07% | 14.63% |
| 2000 | 53.61% | 13.50% | 18.29% | 14.60% |
| 2001 | 40.36% | 16.43% | 24.19% | 19.03% |
| 2002 | 37.95% | 16.86% | 24.87% | 20.32% |
| 2003 | 44.94% | 15.78% | 22.26% | 17.01% |
| 2004 | 49.63% | 15.28% | 21.35% | 13.74% |
| 2005 | 58.59% | 12.70% | 19.21% | 9.49% |
| 2006 | 55.16% | 13.01% | 22.46% | 9.37% |
| 2007 | 53.17% | 13.75% | 23.45% | 9.63% |
| 2008 | 41.72% | 17.77% | 25.68% | 14.83% |
| 2009 | 42.95% | 16.76% | 25.22% | 15.06% |
| 2010 | 47.63% | 14.63% | 26.01% | 11.73% |
| 2011 | 45.41% | 16.54% | 25.60% | 12.45% |
| 2012 | 47.24% | 16.11% | 26.33% | 10.32% |
Source: ATF and EPI analysis of Cooper et al. (2015, 31)