“I Do not Let Setbacks Discourage Me Much” The Composition of a Finnish Female Leader
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How Much Do Taxes Discourage Incorporation ?
The double taxation of corporate income should discourage firms from incorporating. We investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate and non-corporate firms responds to the size of this tax distortion during the period 1959–86. In theory, profitable firms should shift out of the corporate sector when the tax distortion is lar...
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One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate vs. non-corporate forms of organization during the period 1959--86 has responded to the size of the tax distortion discouraging firms from inc...
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ژورنال
عنوان ژورنال: Journal of Educational and Developmental Psychology
سال: 2015
ISSN: 1927-0534,1927-0526
DOI: 10.5539/jedp.v5n2p14