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pro vyhledávání: '"Sharat Raghavan"'
Publikováno v:
Review of Accounting Studies.
We examine the choice of organizational structure for VC-backed startup firms. These firms overwhelmingly organize as C-corporations rather than as tax advantaged limited liability companies (LLCs). This results in foregone tax savings of $43.9 billi
Publikováno v:
SSRN Electronic Journal.
We characterize the effect of fake news on online browsing during the 2016 US presidential election. We estimate that weekday increases of 10 fake news articles — that were confirmed to be false by third-party services — increased the incidence o
Autor:
Eric J. Allen, Sharat Raghavan
Publikováno v:
SSRN Electronic Journal.
Current practice dictates that loss-generating startup firms organize as C corporations rather than the theoretically more tax efficient alternative—the limited liability company. We measure the cost of this divergence between theory and practice a