Figure 21

The tax incentives driving reorganization: Average tax rate, by entity type

Entity type Average tax rate Dividend taxes paid on distributions to owners
Sole proprietorships 13.6%
Partnerships 15.9%
S-Corporations 25.0%
C-Corporations* 22.7% 8.9%
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* The average tax rate on C-Corporations includes both the corporate tax (bottom segment of the bar) as well as dividend taxes paid on distributions to owners (top of the bar).

Source: ATF and EPI analysis of Cooper et al. (2015, 37)

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