Narrow search
Showing 1 - 10 of 55,111
Cover Image
Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
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
Cover Image
Incorporation and Taxation: Theory and Firm-level Evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - Saïd Business School, Oxford University - 2009
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
Cover Image
Incorporation and Taxation: Theory and Firm-level Evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - School of Economics and Political Science, Universität … - 2008
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
Cover Image
A Theory of Taxation and Incorporation
Keuschnigg, Christian; Egger, Peter; Winner, Hannes - School of Economics and Political Science, Universität … - 2010
This paper provides a theory of incorporation and taxation that emphasizes the role of the corporate legal form in … facilitating access to external capital and the potential advantages of limited liability. Incorporation relaxes financing … role of taxes with other institutional reforms and discuss how the theoretical results of the paper can be tested …
Persistent link: https://www.econbiz.de/10008489854
Cover Image
Saving taxes through foreign plant ownership
Egger, Peter; Eggert, Wolfgang; Winner, Hannes - 2007
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10010264050
Cover Image
Saving Taxes Through Foreign Plant Ownership
Egger, Peter; Eggert, Wolfgang; Winner, Hannes - CESifo - 2007
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10005196289
Cover Image
Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
organizational form. -- incorporation ; governance ; taxes ; discrete choice models …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 …
Persistent link: https://www.econbiz.de/10003854414
Cover Image
Incorporation and Taxation : Theory and Firm-Level Evidence
Egger, Peter H. - 2009
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/10012720232
Cover Image
Saving Taxes Through Foreign Plant Ownership
Egger, Peter H. - 2007
This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We employ a model of endogenous foreign subsidiary ownership to derive a set of empirically testable hypotheses about the differential taxation of foreign- and...
Persistent link: https://www.econbiz.de/10012777830
Cover Image
Incorporation and Taxation : Theory and Firm-Level Evidence
Egger, Peter H. - 2009
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/10013158386