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Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?
16 references·1 citing·47 second hop
Do Limited Liability Companies Explain Declining State Corporate Tax Revenues? (2005)Do Limited Liability Companies Explain De…Taxation and Economic Development (2019)Taxation and Economic Develop…Value-Added Taxes and International Trade: The Evidence (2005)Value-Added Taxes and Interna…The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures (2003)The Effect of State Income Ta…The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation (2002)The Corporate Profit Base, Ta…Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis (2002)Strategic Apportionment of th…Strategic Apportionment of the State Corporate Income Tax (2002)Strategic Apportionment of th…An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada (2001)An empirical analysis of inte…The Weighting Game: Formula Apportionment as an Instrument of Public Policy (2000)The Weighting Game: Formula A…Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment (2000)Coveting thy neighbor’s manuf…State and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)State and provincial corporat…The determinants of organizational form changes: evidence and implications from real estate (1997)The determinants of organizat…Taxes, financial decisions and organizational form (1994)Taxes, financial decisions an…Tax distortions to the choice of organizational form (1994)Tax distortions to the choice…An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment (1986)An Examination of Multijurisd…Business Location Decisions in the United States: Estimates of the Effects of Unionization, Taxes, and Other Characteristics of States (1985)Business Location Decisions i…An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment (1984)An Examination of Multijurisd…Corporate Effective Tax Rates for Research and Policy (2023)Corporate Effective Tax Rates…Tax Policy and Investment Behavior (1967)How Does Public Infrastructure Affect Regional Economic Performance (1990)Who Benefits from State and Local Economic Development Policies? (1991)The Effect of State Tax Incentives on Economic Growth and Firm Location Decisions: An Overview of the Literature (2001)Democrats, republicans, and taxes: Evidence that political parties matter (2005)African Economic Outlook 2014 (2014)Determinants of corporate borrowing (1977)Separation of Ownership and Control (1983)The Capital Structure Puzzle (1984)“Basket cases”: Tax incentives and international joint venture participation by American multinational firms (1999)The Influence of Tax and Nontax Factors on Banks' Choice of Organizational Form (2003)Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries (2012)Conditional logit analysis of qualitative choice behavior (1972)MODELING THE CHOICE OF RESIDENTIAL LOCATION (1978)Econometric Models of Probabilistic Choice (1981)Agglomeration and the Location of Foreign Direct Investment in Portugal (2000)Home-field advantage: location decisions of Portuguese entrepreneurs (2002)University spillovers and new firm location (2005)Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Effective tax rates in macroeconomics (1994)Theories of Tax Competition (1999)The determinants of municipal tax rates in British Columbia (2000)On Spatial Public Finance Empirics (2005)Horizontal and vertical indirect tax competition: Theory and some evidence from the USA (2006)An Optimal Taxation Approach to Fiscal Federalism (1983)Company Tax Reform in the European Union (2003)The impact of the corporate income tax: evidence from state organizational form data (2004)Saving taxes through foreign plant ownership (2010)Specification Tests in Econometrics (1978)Meta-Analytic Procedures for Social Research (1991)Meta-Analytic Procedures for Social Research. (1994)The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross‐Jurisdictional Income Shifting* (2011)The Effect of Tax and Nontax Country Characteristics on the Global Equity Supply Chains of U.S. Multinationals (2015)Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry* (2020)On estimating the expected return on the market (1980)Agency Problems and Residual Claims (1983)The Elasticity of Taxable Income: Evidence and Implications (2000)Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data (2001)Capitalists in the Twenty-First Century* (2019)Regional Evolutions (1992)Altered States: Taxes and the Location of Foreign Direct Investment in America (1993)Local Labor Markets (2010)Local Labor Markets (2011)State Taxes and Spatial Misallocation (2018)Corporate multistate tax planning: benefits of multiple jurisdictions (2002)The Effects of EU Formula Apportionment on Corporate Tax Revenues* (2008)Company taxation and tax spillovers: Separate accounting versus formula apportionment (2009)
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References

  • 1985Business Location Decisions in the United States: Estimates of the Effects of Unionization, Taxes, and Other Characteristics of States596 cited
  • 2001An empirical analysis of intergovernmental tax interaction: the case of business income taxes in Canada259 cited
  • 2019Taxation and Economic Development256 cited
  • 2000Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment204 cited
  • 1984An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment169 cited
  • 1994Tax distortions to the choice of organizational form168 cited
  • 1986An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment167 cited
  • 1998State and provincial corporate tax planning: income shifting and sales apportionment factor management137 cited
  • 2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
  • 1994Taxes, financial decisions and organizational form69 cited
  • 2002The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation59 cited
  • 2005Value-Added Taxes and International Trade: The Evidence58 cited
  • 2003The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures58 cited
  • 1997The determinants of organizational form changes: evidence and implications from real estate

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54 cited
  • 2002Strategic Apportionment of the State Corporate Income Tax: An Applied General Equilibrium Analysis48 cited
  • 2002Strategic Apportionment of the State Corporate Income Tax39 cited
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    • 2023Corporate Effective Tax Rates for Research and Policy23 cited