Shifting incentives : the impact of the Tax Cuts and Jobs Act on S bank conversions
Ca Nguyen, Alejandro Pacheco and Randall Stone
| Year of publication: |
2023
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|---|---|
| Authors: | Nguyen, Ca ; Pacheco, Alejandro ; Stone, Randall |
| Published in: |
Managerial finance. - Bingley : Emerald, ISSN 1758-7743, ZDB-ID 2047612-7. - Vol. 49.2023, 12, p. 1964-1978
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| Subject: | Bank conversions | Organizational form | S corporation banks | Tax Cuts and Jobs Act of 2017 | Tax policy | Steuerpolitik | Steuerwirkung | Tax effects | Bank | Steuersenkung | Tax cut | Unternehmensbesteuerung | Corporate taxation | Wirkungsanalyse | Impact assessment |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MF-05-2023-0286 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014428745