Carried Interests

Résumé du livre

Now that the excitement over partnership carried interests temporarily has receded, it is worthwhile to identify where we are, how we got here, and where we are likely to end up. The issues raised by carried interests have been recognized and understood for decades, and generations of scholars have suggested (and repeated) a variety of possible responses. The Treasury has tested several approaches and for practical reasons keeps returning to the law as it is in force today.