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Travails of the entrpreneurial ant: Reforming tax-favored retirement saving for small business owners
Edward A. Morse, Travails of the Entrepreneurial Ant: Reforming Tax-Favored Retirement Saving for Small Business Owners, 50 DePaul L. Rev. 49 (2000).
This article addresses an important public issue -- retirement security -- for self-employed small business owners. Although some in this cohort enjoy conspicuous affluence, many self-employed people -- such as shopkeepers, ...
Income averaging: Planning options for eligible taxpayers
Edward A. Morse, Income Averaging: Planning Options for Eligible Taxpayers, 22 J. Tax'n Investments 303 (2005).
Taxpayers with variable incomes potentially face disadvantages in their computation of annual tax liability as compared with counterparts having more stable incomes over time. Graduated tax rates, combined with phase-outs ...