-making including investment, capital structure, and organizational form, and 4) taxes and asset pricing. We summarize the research …

examines how well two accounting measures of tax aggressiveness -- cash taxes paid and the unrecognized tax bene fit …

higher dividend taxes increase the cost of capital and show that the tax-induced increase in liquidity relaxes credit …

the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and proit taxes are low …

available data from administrative tax records, brokered private business sales, and publicly traded company filings and …

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate … organizational form. -- incorporation ; governance ; taxes ; discrete choice models …