The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data
收藏NBER2002-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w9141
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资源简介：
By double taxing the income of corporate firms but not unincorporated firms, taxes can play an important role in a firm's choice of organizational form. The sensitivity of the organizational form decision to tax rates can also be used to approximate the efficiency cost of the corporate income tax.
提供机构：
美国国家经济研究局
创建时间：
2002-09-01
