| Autor: |
Blaufus, Kay, Huber, Hans-Peter, Maiterth, Ralf, Milde, Michael, Sureth-Sloane, Caren |
| Rok vydání: |
2022 |
| Předmět: |
|
| DOI: |
10.17605/osf.io/7ryuq |
| Popis: |
The objective of this study is to examine the impact of taxes on the choice of organizational form. While partnerships are taxed at only one level, corporations are taxed twice: first at the corporate level and second at the shareholder level. The use of an experimental design allows us to control for non-tax differences between the organizational forms while manipulating the characteristics of the tax rules for partnerships and corporations. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
|
