The effect of shareholder-level taxes on organizational form and stock ownership : evidence from equity carve-outs of master limited partnerships
Year of publication: |
2019
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Authors: | Utke, Steven |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 1, p. 327-351
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Subject: | organizational form | master limited partnerships | equity carve-outs | tax-sensitivity | shareholder-level taxes | tax clienteles | Rechtsform | Legal form of organization | Steuerwirkung | Tax effects | Kapitaleinkommen | Capital income |
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