Are changes of organizational form costly? Income shifting and business entry responses to taxes

Dividend taxes and income shifting

This paper analyzes whether a dividend tax cut for owner–managers of closely held corporations encourages income shifting, income generation, or both. We use rich, micro data from Sweden for the period 2000–2011 comprising the entire Swedish population, as well as firmand individual-level data for all owner–managers in closely held corporations, partnerships, and self-employed. We find robust e...

The Relation of Happiness and Willingness to Pay Taxes: Are Happier People more Willing to Pay Taxes?

The main source of government revenue in Iran is revenue from crude oil and its products export. In the Sixth Development Plan bill, the government's emphasis on reducing the dependency of the state budget on oil and increasing the tax share to increase the tax revenue sources. The new government's approach to increasing tax revenues is a change in the taxpayers’ willingness to pay taxes in the...

Interaction Of Income Distribution, Taxes And Economic Growth

We Are Grateful to Incentives, Information, and Organizational Form

We model an organization as a hierarchy of managers erected on top of a technology (here consisting of a collection of plants). In our framework, the role of a manager is to take steps to reduce the adverse consequences of shocks that affect the plants beneath him. We argue that different organizational forms give rise to different information about managers' performance and therefore differ ac...

langauge needs analysis of undergraduate business management and economics students

the aim of conducting this study was to investigate the foreign language learning needs of undergraduate economics students and business management students in faculties of social sciences of alzahra and azad naragh university. in the study, which was designed on the basis of a qualitative-quantitative basis using interviews and questionnaires, 146 female undergraduate business management as we...