The National Federation of Independent Business and the S Corporation Association released a new study Wednesday showing that S corporations pay the highest effective rates of any business type.

The study, authored by Quantria Strategies LLC, compares the tax burden that different business entities will shoulder in 2013 and finds that S corporations will pay the highest average effective tax rate (at 31.6 percent of their income), followed by partnerships (29.4 percent), C corporations (17.8 percent) and sole proprietorships (15.1 percent).

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