How Much Do Taxes Discourage Incorporation.
收藏NBER1991-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w3781
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One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate vs. noncorporate forms of organization during
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美国国家经济研究局创建时间：
1991-07-01
