Who benefits from the tax advantages of organizational form choice?
Year of publication: |
December 2015
|
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Authors: | Donohoe, Michael P. ; Lisowsky, Petro ; Mayberry, Michael A. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 68.2015, 4, p. 975-998
|
Subject: | tax incidence | organizational form | S corporation | C corporation | banks | Steuerwirkung | Tax effects | Organisationsstruktur | Organizational structure | Körperschaftsteuer | Corporate income tax | Unternehmensorganisation | Business organization | Theorie | Theory |
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