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The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments
5 references·11 citing·46 second hop
The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments (2003)The Dual Income Tax and Firms' Income Shi…Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates (2002)Tax Competition and Profit Sh…Taxes, organizational form, and the deadweight loss of the corporate income tax (1998)Taxes, organizational form, a…How Much Do Taxes Discourage Incorporation? (1997)How Much Do Taxes Discourage …Taxes, financial decisions and organizational form (1994)Taxes, financial decisions an…Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form (1990)Effects of the Tax Reform Act…Corporate tax policy and incorporation in the EU (2008)Corporate tax policy and inco…Corporate Tax Policy, Entrepreneurship and Incorporation in the EU (2006)Corporate Tax Policy, Entrepr…The Role of Direct Democracy in the European Union (2004)The Role of Direct Democracy …On the optimality of PAYG pension systems in an endogenous fertility setting (2004)On the optimality of PAYG pen…The Taxation of Financial Capital Under Asymmetric Information and the Tax-Competition Paradox (2003)The Taxation of Financial Cap…Structural Reforms and the Enlargement of Monetary Union (2003)Structural Reforms and the En…Output Smoothing in Emu and OECD: Can We Forego Government Contribution? A Risk Sharing Approach (2003)Output Smoothing in Emu and O…Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal (2003)Neutral Taxation of Sharehold…Following in Their Footsteps: Comparing Interest Parity Conditions in Central European Economies to the Euro Countries (2003)Following in Their Footsteps:…Fiscal and Monetary Policy Interactions: Empirical Evidence and Optimal Policy Using a Structural New Keynesian Model (2003)Fiscal and Monetary Policy In…Finance, Control, and Profitability: The Influence of German Banks (2003)Finance, Control, and Profita…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns (1992)The Economic Effects of the Tax Reform Act of 1986 (1997)Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley. (2002)The Incidence and Efficiency Effects of Taxes on Income from Capital (1976)Cash Distributions to Shareholders (1989)Corporate tax systems and cross country profit shifting (2000)How Do Bank Capital and Capital Adequacy Regulation Affect the Monetary Transmission Mechanism? (2002)Volume and Volatility in the Fx-Market: Does it Matter Who You are? (2004)Corporate Income Tax and Economic Distortions (2008)The Calculus of Consent: Logical Foundations of Constitutional Democracy. (1963)Formal and Real Authority in Organizations (1997)The End of the Stability and Growth Pact? (2004)Is a Federal European Constitution for an Enlarged European Union Necessary? Some Preliminary Suggestions using Public Choice Analysis (2005)Referendums in the EU’s constitution building process (2007)The Open Society and Its Enemies (2012)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)The Forward Discount Anomaly and the Risk Premium: A Survey of Recent Evidence (1995)Late and multiple bidding in second price Internet auctions: Theory and evidence concerning different rules for ending an auction (2005)Macroeconomic Dynamics and Credit Risk: A Global Perspective (2006)A Positive Theory of Monetary Policy in a Natural-Rate Model (1981)Labor Market Rigidities: At the Root of Unemployment in Europe (1997)The Endogenity of the Optimum Currency Area Criteria (1998)Employment and Taxes (2004)Lectures in Public Economics. (1982)Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Theories of Tax Competition (1999)Bureaucrats or Politicians? (2004)The Corporate Reconstruction of American Capitalism, 1890–1916 (1988)Taxes and Business Strategy: A Planning Approach (1991)Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform (1999)Who Bears the Corporate Tax? A Review of What We Know (2006)Macroeconomic Effects of the 2017 Tax Reform (2018)Human Capital, Fertility, and Economic Growth (1990)The Gender Gap, Fertility, and Growth (1993)Agency Problems and Residual Claims (1983)Principals and Agents: The Structure of Business (1990)Taxes and Corporate Policies: Evidence from a Quasi Natural Experiment (2013)Capitalists in the Twenty-First Century* (2019)
this work references cited by second hop

References

  • 1997How Much Do Taxes Discourage Incorporation?162 cited
  • 1998Taxes, organizational form, and the deadweight loss of the corporate income tax115 cited
  • 1990Effects of the Tax Reform Act of 1986 on Corporate Financial Policy and Organizational Form112 cited
  • 2002Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates70 cited
  • 1994Taxes, financial decisions and organizational form69 cited

Cited by

  • 2004The Role of Direct Democracy in the European Union86 cited
  • 2004On the optimality of PAYG pension systems in an endogenous fertility setting63 cited
  • 2003Following in Their Footsteps: Comparing Interest Parity Conditions in Central European Economies to the Euro Countries54 cited
  • 2003Structural Reforms and the Enlargement of Monetary Union43 cited
  • 2003The Taxation of Financial Capital Under Asymmetric Information and the Tax-Competition Paradox39 cited
  • 2006Corporate Tax Policy, Entrepreneurship and Incorporation in the EU37 cited
  • 2003Output Smoothing in Emu and OECD: Can We Forego Government Contribution? A Risk Sharing Approach34 cited
  • 2008Corporate tax policy and incorporation in the EU29 cited
  • 2003Finance, Control, and Profitability: The Influence of German Banks29 cited

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  • 2003Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal24 cited
  • 2003Fiscal and Monetary Policy Interactions: Empirical Evidence and Optimal Policy Using a Structural New Keynesian Model15 cited