id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-479	Fleming, Jr., J. Clifton	Scoping Out the Uncertain Simplification (Complication?) Effects of VATs, BATs and Consumed Income Taxes	2022	54	.pdf	application/pdf	25595	1420	60	Thus, C corporations would become a device for deferring income tax, and this would make them preferable to pass-through business entities (S corporations, partnerships, and sole proprietorships) because the owners of pass- through entities are subjected to income taxation of business earnings on a current, non- deferred basis. The Nunn-Domenici consumed income tax would provide this family with a family living allowance of $25,160.	cache/ftr-479.pdf	txt/ftr-479.txt