WHO BENEFITS FROM THE TAX ADVANTAGES OF ORGANIZATIONAL FORM CHOICE?
| Autor: | Michael P. Donohoe, Petro Lisowsky, Michael A. Mayberry |
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| Rok vydání: | 2015 |
| Předmět: | |
| Zdroj: | National Tax Journal. 68:975-997 |
| ISSN: | 1944-7477 0028-0283 |
| Popis: | We investigate whether and the extent to which four stakeholders of a firm — customers, suppliers, employees, and owners — benefit from the savings under Subchapter S relative to Subchapter C. Usin... |
| Databáze: | OpenAIRE |
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