Add to ORKGThis paper analyzes the economic effects of different income splitting rules for closely held corporations and sole proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer roughly the same cost of capital as for widely held corporations. Compared to corporate firms, the cost of capital is lower for sole proprietorships/partnerships, because the income-splitting rules both neutralize the impact of the high labor income tax and avoid the two-tier taxation on the corporate form of organization. Adding risk to the model shows that closely held corporations have a lower cost of capital than would be the case without income-splitting rules
less heavily than it did in the past, on revenues from the corporate income tax. While the tax is cu...
This article provides estimates of the effects of corporate taxation on the financial characteristic...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
This paper analyzes the economic effects of different income splitting rules for closely held corpor...
This paper reconsiders the income-splitting rules of the Nordic dual income tax system, introduced t...
The dual income tax provides the sole proprietor with large incentives to participate in tax minimiz...
The dual income tax provides the self-employed entrepreneur with huge incentives to participate in t...
This article explores the taxation of corporations in the wider context of capital income taxation. ...
Harberger’s analysis of the corporate income tax depends on his assumption that the corporate and no...
This paper examines a tax on corporate assets as an alternative and/or complement to a tax on corpor...
Selecting the appropriate form of organization may be a difficult choice for a small business firm. ...
Abstract: The dual income tax provides the self-employed individual with large incentives to partici...
This dissertation consists of three essays studying the economic impact of corporate income taxation...
This paper proposes a growth oriented dual income tax by combining an allowance for corporate equity...
This article reviews the corporate tax system within the context of the historical bias and current ...
less heavily than it did in the past, on revenues from the corporate income tax. While the tax is cu...
This article provides estimates of the effects of corporate taxation on the financial characteristic...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
This paper analyzes the economic effects of different income splitting rules for closely held corpor...
This paper reconsiders the income-splitting rules of the Nordic dual income tax system, introduced t...
The dual income tax provides the sole proprietor with large incentives to participate in tax minimiz...
The dual income tax provides the self-employed entrepreneur with huge incentives to participate in t...
This article explores the taxation of corporations in the wider context of capital income taxation. ...
Harberger’s analysis of the corporate income tax depends on his assumption that the corporate and no...
This paper examines a tax on corporate assets as an alternative and/or complement to a tax on corpor...
Selecting the appropriate form of organization may be a difficult choice for a small business firm. ...
Abstract: The dual income tax provides the self-employed individual with large incentives to partici...
This dissertation consists of three essays studying the economic impact of corporate income taxation...
This paper proposes a growth oriented dual income tax by combining an allowance for corporate equity...
This article reviews the corporate tax system within the context of the historical bias and current ...
less heavily than it did in the past, on revenues from the corporate income tax. While the tax is cu...
This article provides estimates of the effects of corporate taxation on the financial characteristic...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...