Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers' movements across organizational modes. By exploiting new panel data that combine information from several public...

In Australia, consecutive Federal governments have acknowledged the contribution of small businesses to the economy, and they have introduced tax concessions to try to assist them. A recent concession that aims to reduce the regulatory compliance encountered by small businesses is the Small...

Evidence of owners of small businesses engaging in tax motivated shifts in organizational form is scarce. The main reason is lack of micro data enabling us to track tax-payers' movements across organizational modes. By exploiting new panel data that combine information from several public...

In this article, I use an empirical case from a Norwegian transnational maritime company to discuss organizational boundaries and, implicitly, organizational form. I focus on the relationship of the formal organization as a legal entity to its outside world and ask how boundary work toward...

During the early 1990s the Nordic countries undertook a series of sweeping tax reforms. These reforms combined ambitious base-broadening measures with the introduction of the so-called dual income tax which systematically separates the taxation of labour income from the taxation of capital...