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IRS-IBD 1980-2012
発行を受けてグラフを最新版に
2015.10.22
Rev.1
齋藤旬
The flow-through share of net income grew from 20 percent in 1980 to 50 percent by 2012
Data Source： Internal Revenue Service, Statistics of Income, Integrated Business Data, https://www.irs.gov/pub/irs-soi/12otidb1.xls
100%
Shares of US All Business Net Income
90%
80%
corporate tax entity
70%
60%
50%
40%
30%
flow through entity
20%
10%
0%
1980
Net Income = 0.3 trillion $
Net Income
= 3 trillion$
1985
1990
1995
2000
2005
2010 2012
Cost Effectiveness (Net Income/Cost)
14.00%
Data Source : IRS-SOI-IBD Table 1 https://www.irs.gov/pub/irs-soi/12otidb1.xls）
12.00%
Partnership（w/o sole prop.
）
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
1980
-2.00%
1985
1990
1995
2000
2005
2010
Number of LLC and C-Corp （1992-2013）
2,500,000
Data Source: https://www.irs.gov/pub/irs-soi/12otidb1.xls and https://www.irs.gov/PUP/taxstats/soi-a-copa-id1512.pdf
2,000,000
1,500,000
1,000,000
LLC : the most popular partnership
C-Corp : the most popular corporate
500,000
0
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

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