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This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10010265996
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10004980007
corporate governance and taxation. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …This paper provides theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …
Persistent link: https://www.econbiz.de/10005696734
The paper examines how country tax differences affect a multinational enterprise's choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a tax...
Persistent link: https://www.econbiz.de/10010276289
The paper examines how country tax differences affect a multinational enterprise's choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs – here, as a strategic pre-commitment device and a...
Persistent link: https://www.econbiz.de/10012142304
We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a tax...
Persistent link: https://www.econbiz.de/10012142325
The paper examines how country tax differences affect a multinational enterprise’s choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a...
Persistent link: https://www.econbiz.de/10005406207
median sample firm that an increase of $1 million in lobbying spending is associated with about $32.35 million in taxes saved …
Persistent link: https://www.econbiz.de/10011189079
We examine how a multinational's choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs - here, as a strategic pre-commitment device and a tax...
Persistent link: https://www.econbiz.de/10005661779
We examine how a multinational’s choice to centralize or de-centralize its decision structure is affected by country tax differentials. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs — here, as a strategic pre-commitment device and a tax...
Persistent link: https://www.econbiz.de/10005645026