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Do Tax Considerations Still Matter In Firms Choice Of Organizational Form
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Book Synopsis Do Tax Considerations Still Matter in Firms' Choice of Organizational Form? by : Estelle P. Dauchy
Download or read book Do Tax Considerations Still Matter in Firms' Choice of Organizational Form? written by Estelle P. Dauchy and published by . This book was released on 2013 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the distortions created by the corporate income tax is that it provides incentives to shift income between corporate and non-corporate forms. In 1997, the IRS significantly relaxed this distortion by adoption the "check-the-box" (CTB) regulation. Since then, small businesses have had the option to choose to be taxed as corporations, under the corporate tax system, or as partnerships, under the individual tax system. This paper used the CTB tax reform as a natural experiment to evaluate the relevance of tax and non-tax factors in companies' choice of organizational form. As expected, I find that the choice of business form was significantly dependent on both tax and non-tax factors until the CTB reform and non-tax factors were critical in this choice. After the CTB regulation, organizational choice became independent from non-tax considerations, while tax factors became critical.
Book Synopsis Tax Distortions to the Choice of Organizational Form by : Roger H. Gordon
Download or read book Tax Distortions to the Choice of Organizational Form written by Roger H. Gordon and published by . This book was released on 1992 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Tax Considerations in the Choice of a Legal Form of Organization for a Small Business by : Marcia Ellen Finger
Download or read book Tax Considerations in the Choice of a Legal Form of Organization for a Small Business written by Marcia Ellen Finger and published by . This book was released on 1983 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The impact of taxes on firms organizational form and location choice by :
Download or read book The impact of taxes on firms organizational form and location choice written by and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Os reais efeitos da tributação sobre a economia só podem ser entendidos se levada em conta a resposta dos agentes econômicos a essa tributação. Esta dissertação trata de dois possíveis tipos de resposta das firmas ao seremtaxadas: mudança da forma de organização e de localização. A primeira parte da dissertação mostra como a estrutura de taxação da renda no Brasil incentiva profissionais liberais a se organizarem como pessoa jurídica. A análise empírica, feita com microdados da ECINF, indica que a decisão desses profissionais de constituir pessoa jurídica está fortemente relacionada a parâmetros tributários. A segunda parte da dissertação estuda o caso de dois municípios na regiãometropolitana de São Paulo que reduziram drasticamente as alíquotas de ISS durante a década de 90, participando de uma espécie de guerra fiscal a nível municipal. Analisando dados da RAIS de 1994 a 2000 encontramos evidências de que esse corte na alíquota atraiu um número significativo de firmas para os dois municípios. Entretanto, o número de empregos criados nos setores de serviços não acompanhou o expressivo aumento no número de firmas. Nos dois casos estudados, há evidências de que grande parte das firmas muda de comportamento com o objetivo principal de diminuir o montante de imposto devido; estas mudanças sendo, na realidade, mecanismos de planejamento tributário.
Download or read book Choice of Entity written by James M. Kehl and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: " ... discusses federal income tax and other considerations pertinent in choosing the most advantageous legal form for conducting business and investment activities. This Portfolio, in conjunction with 701 T.M., Choice of Entity: Operational Issues, provides a summary perspective on the various legal forms of business enterprises and their relative advantages and disadvantages. These forms primarily include the sole proprietorship, a general partnership, a limited partnership, a regular corporation, an S corporation, a limited liability company, and a trust. A variety of other specialized entities have unique treatment as specified under the Internal Revenue Code, however, and those entities are also examined in this Portfolio. While the "check-the-box regulations" provided greater flexibility and removed impediments concerning the choice of an entity, the decision as to the most advantageous entity through which to conduct a business can be complicated and is impacted by various business and tax factors"--Page iii.
Book Synopsis Tax Function Convexity, Risk-Taking, and Organizational Form Choice by : Rebecca Zarutskie
Download or read book Tax Function Convexity, Risk-Taking, and Organizational Form Choice written by Rebecca Zarutskie and published by . This book was released on 2004 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reconsiders the effects of taxes on firms' organizational form choices when there are differences in the convexity of firms' personal and corporate tax functions and when firms can choose the riskiness of their projects. Deadweight losses can occur when a firm chooses to be a corporate entity rather than a non-corporate entity in response to taxes and vice versa. This first type of tax distortion has been largely ignored in previous research. I provide evidence that this first type of distortion is occurring by examining the tax returns of a sample of S and C corporations. This evidence casts doubt on past estimates of the deadweight loss of the corporate tax.
Book Synopsis Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax by : Austan Goolsbee
Download or read book Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax written by Austan Goolsbee and published by . This book was released on 2008 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: By changing the relative gain to incorporation, corporate taxation can play an important role in a firm's choice of organizational form. General equilibrium models have shown that substantial shifting of organizational form in response to tax rates implies a large deadweight loss of taxation. This paper estimates the impact of taxes on organizational form using data from 1900-1939. The results indicate that the effect of taxes is significant but small. A corporate rate increase of .10 raises the non-corporate share of capital .002-.03. The implied deadweight loss of the corporate income tax is around 5-10% of revenue.
Book Synopsis Tax and Corporate Governance by : Wolfgang Schön
Download or read book Tax and Corporate Governance written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2008-03-12 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Book Synopsis Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America by : National Tax Association-Tax Institute of America
Download or read book Proceedings of the ... Annual Conference on Taxation Held Under the Auspices of the National Tax Association-Tax Institute of America written by National Tax Association-Tax Institute of America and published by . This book was released on 2006 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Proceedings ... Annual Conference on Taxation ... and Minutes of the Annual Meeting of the National Tax Association by :
Download or read book Proceedings ... Annual Conference on Taxation ... and Minutes of the Annual Meeting of the National Tax Association written by and published by . This book was released on 2006 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Study of the Overall State of the Federal Tax System and Recommendations for Simplification, Pursuant to Section 8022(3)(B) of the Internal Revenue Code of 1986 by :
Download or read book Study of the Overall State of the Federal Tax System and Recommendations for Simplification, Pursuant to Section 8022(3)(B) of the Internal Revenue Code of 1986 written by and published by . This book was released on 2001 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Review of Taxes and Corporate Finance by : John R. Graham
Download or read book A Review of Taxes and Corporate Finance written by John R. Graham and published by Now Publishers Inc. This book was released on 2006 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value. A common theme is that tax rules affect corporate incentives and decisions. A second emphasis is on research that describes how taxes affect costs and benefits. A Review of Taxes and Corporate Finance explores the multiple avenues for taxes to affect corporate decisions including capital structure decisions, organizational form and restructurings, payout policy, compensation policy, risk management, and the use of tax shelters. The author provides a theoretical framework, empirical predictions, and empirical evidence for each of these areas. Each section concludes with a discussion of unanswered questions and possible avenues for future research. A Review of Taxes and Corporate Finance is valuable reading for researchers and professionals in corporate finance, corporate governance, public finance and tax policy.
Author :American Bar Association. House of Delegates Publisher :American Bar Association ISBN 13 :9781590318737 Total Pages :216 pages Book Rating :4.3/5 (187 download)
Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author : Publisher :Cengage Learning ISBN 13 :0357900766 Total Pages :1094 pages Book Rating :4.3/5 (579 download)
Download or read book written by and published by Cengage Learning. This book was released on with total page 1094 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Policy and the Economy by : James M. Poterba
Download or read book Tax Policy and the Economy written by James M. Poterba and published by . This book was released on 1997 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part of a series that presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms, this volume includes: an evaluation of Medicaid in the 1980s; medical savings accounts; and implications of a broad-based consumption tax.
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tribal Business Structure Handbook by : Karen J. Atkinson
Download or read book Tribal Business Structure Handbook written by Karen J. Atkinson and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive resource on the formation of tribal business entities. Hailed in Indian Country Today as offering "one-stop knowledge on business structuring," the Handbook reviews each type of tribal business entity from the perspective of sovereign immunity and legal liability, corporate formation and governance, federal tax consequences and eligibility for special financing. Covers governmental entities and common forms of business structures.
