Taxes, organizational form, and the deadweight loss of the corporate income tax

Corporate Income Tax, Legal Form of Organization, and Employment

Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes

a r t i c l e i n f o Tax systems often discriminate among the various organizational forms of doing business and may therefore affect the choice of organizational form. This paper studies how special tax regimes shape the organizational form choice. Although the full effects depend on the way that firm-level special tax regimes are designed, special regimes generally tend to favor pass-through...

The Impact of Corporate income Tax and Firm Size on Fixed Investment

This paper is an attempt to analyze the impact of income taxes and market capitalization on fixed investment (investment in tangible assets) by manufacturing companies listed on KSE. This paper basically examines that how corporate income taxes affect fixed investment by reducing cash flow available for a firm to invest and how the firm size in the lights of market capitalization affects fixed ...

Two Essays on Corporate Income Taxes and Organizational Forms in the United States

[To my wife Jialin Yi] iv ACKNOWLEDGEMENTS I would like to express my sincere appreciation to my advisor, Dr. Without their guidance and help, I could have never have completed this dissertation. I would also like to thank Dr. David Sjoquist, who generously allowed me to use the tax revenue dataset from Georgia Department of Revenue. Finally, I extend my special thanks to my wife, Jialin Yi, wh...

Corporate Income Taxes , Financial Constraints and Innovation ∗

We examine exogenous changes in state corporate income taxes over the 1988-2006 period and find that tax decreases significantly boost both the quantity, measured by the number of patents, and the quality, measured by citations per patent, of innovative output, while tax increases have little impact on innovation. Most of the impact of tax changes on innovation occurs two or more years after th...