Konferenzbeitrag
Taxation and Incorporation
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 constraints and makes corporations larger than comparable non-corporate firms. For the same reason, a tax on corporations imposes a smaller first order welfare loss than a tax on non-corporate firms. We study the consequences of tax reform and compare the role of taxation with other institutional reforms.
- Sprache
-
Englisch
- Erschienen in
-
Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2011: Die Ordnung der Weltwirtschaft: Lektionen aus der Krise - Session: Corporate Taxation ; No. B5-V2
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Corporate Finance and Governance: Government Policy and Regulation
Tax Law
- Thema
-
Incorporation
corporate tax
external capital
limited liability
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Keuschnigg, Christian
Egger, Peter
Winner, Hannes
- Ereignis
-
Veröffentlichung
- (wann)
-
2011
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Keuschnigg, Christian
- Egger, Peter
- Winner, Hannes
Entstanden
- 2011
Ähnliche Objekte (12)
Effective Labor Taxation and the International Location of Headquarters
On the Distribution of Exchange Rate Regime Treatment Effects on International Trade
Corporate Finance and Comparative Advantage
Heterogeneous Effects of Tariff and Nontariff Policy Barriers in General Equilibrium
International terrorism as a trade impediment?
The effects of cultural distance on multi-unit firms
Incorporation and taxation : theory and firm-level evidence
Empirical Productivity Distributions and International Trade
Die Abhängigkeit des Spannungszustandes im Druckversuch von den Auflagerungsbedingungen
Egger, Peter
Egger, Peter
Egger, Peter
Effective Labor Taxation and the International Location of Headquarters
On the Distribution of Exchange Rate Regime Treatment Effects on International Trade
Corporate Finance and Comparative Advantage
Heterogeneous Effects of Tariff and Nontariff Policy Barriers in General Equilibrium
International terrorism as a trade impediment?
The effects of cultural distance on multi-unit firms
Incorporation and taxation : theory and firm-level evidence
Empirical Productivity Distributions and International Trade
Die Abhängigkeit des Spannungszustandes im Druckversuch von den Auflagerungsbedingungen
Egger, Peter
Egger, Peter
Egger, Peter
Effective Labor Taxation and the International Location of Headquarters
On the Distribution of Exchange Rate Regime Treatment Effects on International Trade
Corporate Finance and Comparative Advantage
Heterogeneous Effects of Tariff and Nontariff Policy Barriers in General Equilibrium
International terrorism as a trade impediment?
The effects of cultural distance on multi-unit firms
Incorporation and taxation : theory and firm-level evidence
Empirical Productivity Distributions and International Trade
Die Abhängigkeit des Spannungszustandes im Druckversuch von den Auflagerungsbedingungen
Egger, Peter
Egger, Peter