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Tax distortions to the choice of organizational form · Study

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ArticleTax distortions to the choice of organizational form

Roger Gordon1994

Article1994

Tax distortions to the choice of organizational form

Roger Gordon · Jeffrey K. MacKie–Mason

168 citations·0/0 files stored·Journal of Public Economics

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

1983Separation of Ownership and Control 1983Agency Problems and Residual Claims 1980On estimating the expected return on the market 1983The effective tax rate and the pretax rate of return

Cited by

2000The Elasticity of Taxable Income: Evidence and Implications 2019Capitalists in the Twenty-First Century*2001Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data 1997How Much Do Taxes Discourage Incorporation?2006Business environment and the incorporation decision 2014The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records 2004The impact of the corporate income tax: evidence from state organizational form data 2005The Russian 'flat tax' reform

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Details

Year1994

Typearticle

Published1994-10-01

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations168

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/0047-2727(94)90055-8

openalex_workW2767514368

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