This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists.
A state-of-the-art examination of the impact and wisdom of taxing corporate income.
This book features state-of-the-art research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion.
This book features state-of-the-art research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion.
BrookingsPapers on Economic Activity (2): 1–54. Carroll, Robert, and David Joulfaian. 1997. “Taxes and Corporate Choice of Organizational Form.” Working Paper 73. (Washington, DC: U.S. Department of the Treasury, Office of Tax Analysis) ...