| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w4227 |
| 来源ID | Working Paper 4227 |
| Tax Distortions to the Choice of Organizational Form | |
| Roger H. Gordon; Jeffrey K. MacKie-Mason | |
| 发表日期 | 1992-12-01 |
| 出版年 | 1992 |
| 语种 | 英语 |
| 摘要 | Income from corporate and noncorporate firms is treated very differently under the tax law. To what degree do firms change their form of organization in response? Since the relative tax treatment depends on the tax bracket of the investor, the answer will vary by the bracket of the owners. To estimate the role of taxes, we estimate what size the nontax advantage to incorporating must take in each industry so that forecasted choices for organizational form, aggregated over investors in different tax brackets, are consistent with the aggregate evidence. While these nontax costs can be large, noncorporate activity tends to be concentrated in industries where these costs are small, leading to little excess burden from the tax distortion to organizational form. |
| 主题 | Macroeconomics |
| URL | https://www.nber.org/papers/w4227 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/561586 |
| 推荐引用方式 GB/T 7714 | Roger H. Gordon,Jeffrey K. MacKie-Mason. Tax Distortions to the Choice of Organizational Form. 1992. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w4227.pdf（380KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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