Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax
收藏NBER1997-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w6173
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资源简介：
By changing the relative gain to incorporation, corporate taxation can play an important role in a firm's choice of organizational form. General equilibrium models have shown that substantial shifting of organizational form in response to tax rates implies a large deadweight loss of taxation. This
提供机构：
美国国家经济研究局
创建时间：
1997-09-01
