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Measuring the Effects of Corporate Tax Cuts Essay

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Introduction

Partnering up with someone to create a business entity has always been a delicate place, and as much as so many things could go right, it is also elementary for things to go south. Having a clear corporative structure helps to create stable management. The four main types are sole proprietorship, partnership, corporations and limited liability companies. Creating ground rules for the business plan would be a vital first step to a successful business, especially the type of corporation. Limited Liability Companies and a C Corporation have been selected in this context.

Limited Liability Company

A Limited Liability Company is a business entity that protects the partners and stakeholders from being liable for the financial losses of the company and depts, if any, in an event where the company has incurred losses, the company instead of the individuals, will assume the liability. One of the top advantages of LLCs is the legal protection the partners get from other people’s mistakes. This is a critical aspect due to the severity of legal offenses and how badly they could affect the business; hence having that protection is a given.

Closely tied to that is that due to its independent nature, the company can be sold or passed on easily, especially if it is a partnership between two people, hence, a flexible management structure (Rajanahalli, 2020). Having an agreement on how the future of the business looks in terms of ownership is vital to avoid misunderstandings in case of partners’ demise. Last but not least is the lower taxation, corporation taxation rather than income taxation.

However, LLCs do have less favorable attributes linked to them. The major one is the fragility of the entity’s ownership, thus scaring away investors (Travis, 2019). Also, the company’s name will be subjected to certain restrictions, which is a sensitive topic for anyone looking to set up a business with a business name already in mind. Secondly, accounting requirements are more complex and time-consuming, and personal and company information will be disclosed in the public record.

C Corporation

On the other hand, C Corporation is a legal structure for a corporation in which the owners or stakeholders are taxed separately from the business. It can be compared to LLC, but what differentiates it is the legal structure and tax payment. For any new bee in the corporate world, having a company that attracts investors is vital, and this is one of the best attributes of C Corporation. It attracts investors due to its well-defined ownership, management, and tax structure.

Additionally, for all employees and stakeholders, limited liability is provided. However, the biggest challenge comes in taxation (Aurbach, 2017), where there is double taxation, first as the 21% corporate income and then in the form of the personal income for stakeholders’ dividends and gains. This could be hard for a new business. Additionally, given its well-developed structure, it is more time-consuming and expensive to maintain.

For Corey and Clarence, the most important things they should consider while choosing a business structure are fundraising, hierarchy, liability, and most importantly, taxes. A business structure they choose should be favorable in most of these due to the newness of their idea, to give their company the best chances at survival. An LLC provides flexibility in the hierarchy. Most importantly, the partners will be protected from the liabilities of the company or the other partner hence a plus. Above all, unlike C Corporation, double taxation will be avoided hence more income. It’s a business corporation that is cheaper to start, making it easier because they will not need many investors to kick start it, thus, the best business structure for Corey and Clarence.

Intellectual Properties: Trademarks

Given that Coreys’ and Clrences’ idea of a business is based on creativity, intellectual property rights are one of the aspects that will protect their ideas. When entrepreneurs and innovates have certainty that their work will be protected, it motivates them to keep bringing forth new innovative ideas. The two best intellectual properties that can be sourced in the United States are trademarks and copyrights.

Trademarks can be words, symbols, designs, or a combination of all that identifies goods or services; it is how consumers recognize the company in the market. A service mark is used for services, while a trademark is used for goods. As much as it makes services unique, a trademark does not mean one owns the words. Instead, they own the rights to how the words or phrases are used regarding specific goods and services (USPTO). A trademark is owned immediately after one starts using it alongside the goods, and the nationwide rights for it in the U.S. is done by registering the trademark with the United States Patent and Trademark Office.

Trademarks have immense advantages that come with them; it provides legal protection to goods and services, especially registered trademarks, which provide additional protection and diminish the burden of truth. Additionally, having a registered trademark gives the entity legal rights against anyone who infringes on it (Dinlersoz et al., 2018). This also means that no counterfeit goods or services are produced. Furthermore, when the company wants to expand into other countries, federal registration can be used for foreign trademark filling. To top it all off, unlike patents and copyrights, trademarks do not expire, thus providing lifelong protection as long as the business continues using them.

Copyrights

On the other hand, Copyright is an intellectual property law that protects creatives, such as musical compositions and computer programs and even non-creative stuff, such as slogans and titles, from being reproduced by other people without permission from the owners (Kumar, 2019). Copyrights have immense benefits to an entity, such as giving them the right to control the use of their creations, and creators can therefore be rewarded for their creativity and prevent others from exploiting their work. It gives moral rights to creatives to be recognized and can object to using their artistic works in ways they are uncomfortable with.

This is well illustrated in elections where songwriters object to using their songs in repertoire by candidates with controversial politics or reputations. The period of copyright term comprises author’s life and 70 years after their demise. However, for works that are ordered, the period of copyright term is 95 years from publication or 120 years from creation. Copyright registration by the copyright office isn’t compulsory but has some remuneration, such as financial damages and attorney’s fees.

Conclusion

In conclusion, intellectual property protection is a vital ingredient to a business. It helps offer protection of a genuine aspects of a business. These assets are important to a business’s core services and it general its long-term viability. In Coreys’ and Clarences’ case, these two laws would significantly protect their creativity. Since they have already designed a unique logo, registering it as a trademark would be an easy task and an added advantage.

References

Auerbach.A. (2018). . Journal of Economics and Perspectives. 32(4). 97-120. Web.

Dinlersoz. E. et al. (2018). . Measuring and Accounting for Innovation in the 21st Century. Web.

Kumar. A. (2019). , International Journal of Cloud Applications and Computing (IJCAC) 9(3). 22–36. Web.

Rajanahalli.K. (2020). . Issue 5 Int’l J.L. Mgmt and Human. 3, 514.

Travis.A. (2019). . American Sociology Review. 84(1). 142-170. Web.

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IvyPanda. (2024, May 7). Measuring the Effects of Corporate Tax Cuts. https://ivypanda.com/essays/measuring-the-effects-of-corporate-tax-cuts/

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"Measuring the Effects of Corporate Tax Cuts." IvyPanda, 7 May 2024, ivypanda.com/essays/measuring-the-effects-of-corporate-tax-cuts/.

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IvyPanda. (2024) 'Measuring the Effects of Corporate Tax Cuts'. 7 May.

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IvyPanda. 2024. "Measuring the Effects of Corporate Tax Cuts." May 7, 2024. https://ivypanda.com/essays/measuring-the-effects-of-corporate-tax-cuts/.

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IvyPanda. "Measuring the Effects of Corporate Tax Cuts." May 7, 2024. https://ivypanda.com/essays/measuring-the-effects-of-corporate-tax-cuts/.

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