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Tax Distortions to the Choice of Organizational Form

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NBER1992-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w4227
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Income from corporate and noncorporate firms is treated very differently under the tax law. To what degree do firms change their form of organization in response? Since the relative tax treatment depends on the tax bracket of the investor, the answer will vary by the bracket of the owners. To
提供机构:
美国国家经济研究局
创建时间:
1992-12-01
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