Usability of methodology from the USA for measuring effect of corporate tax on organizational form in the Czech Republic

Petr Svoboda

The goal of this paper is to examine the methodology, used by authors Mackie-Mason and Gordon for measuring effects of corporate tax on business organization form, which is connected to issue of double taxation, in the United States and find out, if the same approach can be applied on business environment in the Czech Republic. Eventually recommend changes for this methodology to be more suitable for this environment taking into account its specific factors.

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Year of publication:	2016
Authors:	Svoboda, Petr
Published in:	European financial and accounting journal : EFAJ. - Praha : [Verlag nicht ermittelbar], ISSN 1805-4846, ZDB-ID 2819858-X. - Vol. 11.2016, 1, p. 65-75
Subject:	Business organizational form \| C-corporation \| Czech tax environment \| Double taxation \| S-corporation \| Tschechien \| Czech Republic \| USA \| United States \| Körperschaftsteuer \| Corporate income tax \| Doppelbesteuerung \| Unternehmensbesteuerung \| Corporate taxation \| Unternehmensorganisation \| Business organization

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Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	10.18267/j.efaj.153 [DOI] hdl:10419/187735 [Handle]
Classification:	H25 - Business Taxes and Subsidies ; H32 - Firm
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011526858