Income Taxation and Business Incorporation: Evidence from the Early Twentieth Century
Author
Suggested Citation
Download full text from publisher
Other versions of this item:
- Li Liu, 2014. "Income Taxation and Business Incorporation: Evidence From the Early Twentieth Century," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 387-418, June.
References listed on IDEAS
- John Joseph Wallis, 2000. "American Government Finance in the Long Run: 1790 to 1990," Journal of Economic Perspectives, American Economic Association, vol. 14(1), pages 61-82, Winter.
- Guinnane, Timothy & Harris, Ron & Lamoreaux, Naomi R. & Rosenthal, Jean-Laurent, 2007.
"Putting the Corporation in its Place,"
Enterprise & Society, Cambridge University Press, vol. 8(3), pages 687-729, September.
- Timothy Guinnane & Ron Harris & Naomi R. Lamoreaux & Jean-Laurent Rosenthal, 2007. "Putting the Corporation in its Place," NBER Working Papers 13109, National Bureau of Economic Research, Inc.
- Feld, Lars P. & Kirchgassner, Gebhard, 2003.
"The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 129-155, January.
- Lars P. Feld & Gebhard Kirchgässner, 2001. "The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons," CESifo Working Paper Series 455, CESifo.
- Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011.
"Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe,"
Journal of Public Economics, Elsevier, vol. 95(9), pages 1048-1066.
- Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9-10), pages 1048-1066, October.
- Gordon, Roger H. & MacKie-Mason, Jeffrey K., 1994.
"Tax distortions to the choice of organizational form,"
Journal of Public Economics, Elsevier, vol. 55(2), pages 279-306, October.
- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1992. "Tax Distortions to the Choice of Organizational Form," NBER Working Papers 4227, National Bureau of Economic Research, Inc.
- Gordon, R.H. & Mackie-Mason, J.K., 1993. "Tax Distorsions to the Choice of Organizational Form," Memorandum 1993_021, Oslo University, Department of Economics.
- Roger H. Gordon & Jeffrey K. MacKie--Mason, 1994. "Tax Distortions to the Choice of Organizational Form," Public Economics 9401004, University Library of Munich, Germany, revised 18 Jan 1994.
- Goolsbee, Austan & Maydew, Edward L., 2000.
"Coveting thy neighbor's manufacturing: the dilemma of state income apportionment,"
Journal of Public Economics, Elsevier, vol. 75(1), pages 125-143, January.
- Austan Goolsbee & Edward L. Maydew, 1998. "Coveting Thy Neighbor's Manuafacturing: The Dilemma of State Income Apportionment," NBER Working Papers 6614, National Bureau of Economic Research, Inc.
- Mackie-Mason, Jeffrey K & Gordon, Roger H, 1997.
"How Much Do Taxes Discourage Incorporation?,"
Journal of Finance, American Finance Association, vol. 52(2), pages 477-505, June.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1991. "How Much Do Taxes Discourage Incorporation," NBER Working Papers 3781, National Bureau of Economic Research, Inc.
- Jeffrey K. MacKie-Mason & Roger H. Gordon, 1994. "How Much Do Taxes Discourage Incorporation?," Public Economics 9401002, University Library of Munich, Germany.
- Hines, James R, Jr, 1996.
"Altered States: Taxes and the Location of Foreign Direct Investment in America,"
American Economic Review, American Economic Association, vol. 86(5), pages 1076-1094, December.
- James R. Hines Jr., 1993. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc.
- Charles H. Schmidt & Ralph A. Young, 1943. "The Effect of War on Business Financing: Manufacturing and Trade, World War I," NBER Books, National Bureau of Economic Research, Inc, number unkn43-3.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2008.
"Incorporation and Taxation: Theory and Firm-level Evidence,"
University of St. Gallen Department of Economics working paper series 2008
2008-20, Department of Economics, University of St. Gallen.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers 0908, Oxford University Centre for Business Taxation.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
- Charles E. McLure Jr., 1981. "The Elusive Incidence of the Corporate Income Tax: The State Case," Public Finance Review, , vol. 9(4), pages 395-413, October.
- Ruud Mooij & Gaëtan Nicodème, 2008.
"Corporate tax policy and incorporation in the EU,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 478-498, August.
- Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy and incorporation in the EU," Working Papers CEB 07-016.RS, ULB -- Universite Libre de Bruxelles.
- Ruud de Mooij & G. Nicod, 2008. "Corporate tax policy and incorporation in the EU," CPB Discussion Paper 97, CPB Netherlands Bureau for Economic Policy Analysis.
- Ruud de Mooij & Gaetan Nicodeme, 2007. "Corporate tax policy and incorporation in the EU," Taxation Papers 11, Directorate General Taxation and Customs Union, European Commission, revised Nov 2007.
- Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate Tax Policy and Incorporation in the EU," Working Papers 0716, Oxford University Centre for Business Taxation.
- Marco Pagano & Ailsa Röell, 1998. "The Choice of Stock Ownership Structure: Agency Costs, Monitoring, and the Decision to Go Public," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 113(1), pages 187-225.
- William M. Gentry & R. Glenn Hubbard, 2005.
""Success Taxes," Entrepreneurial Entry, and Innovation,"
NBER Chapters, in: Innovation Policy and the Economy, Volume 5, pages 87-108,
National Bureau of Economic Research, Inc.
- William M. Gentry & R. Glenn Hubbard, 2004. ""Success Taxes," Entrepreneurial Entry, and Innovation," NBER Working Papers 10551, National Bureau of Economic Research, Inc.
- Gordon, Roger H & Wilson, John Douglas, 1986. "An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment," Econometrica, Econometric Society, vol. 54(6), pages 1357-1373, November.
- (IFS), Institute for Fiscal Studies (ed.), 2010. "Dimensions of Tax Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553754.
- Cullen, Julie Berry & Gordon, Roger H., 2007. "Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1479-1505, August.
- Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
- Goolsbee, Austan, 2004. "The impact of the corporate income tax: evidence from state organizational form data," Journal of Public Economics, Elsevier, vol. 88(11), pages 2283-2299, September.
- Goolsbee, Austan, 1998.
"Taxes, organizational form, and the deadweight loss of the corporate income tax,"
Journal of Public Economics, Elsevier, vol. 69(1), pages 143-152, July.
- Austan Goolsbee, 1997. "Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax," NBER Working Papers 6173, National Bureau of Economic Research, Inc.
- repec:dgr:uvatin:20070030 is not listed on IDEAS
- Naomi R. Lamoreaux, 2005. "Legal Regime and Contractual Flexibility: A Comparison of Business's Organizational Choices in France and the United States during the Era of Industrialization," American Law and Economics Review, American Law and Economics Association, vol. 7(1), pages 28-61.
- Evans, George Heberton, 1941. "Business Incorporations: Their Nature and Significance1," The Journal of Economic History, Cambridge University Press, vol. 1(S1), pages 67-85, December.
- Roger H. Gordon, 1998. "Can High Personal Tax Rates Encourage Entrepreneurial Activity?," IMF Staff Papers, Palgrave Macmillan, vol. 45(1), pages 49-80, March.
Citations
Blog mentions
As found by EconAcademics.org, the blog aggregator for Economics research:- On the effects of income tax to the private businesses
by bearodr in NEP-HIS blog on 2012-11-08 18:23:20
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Kazuki Onji & John P. Tang, 2015.
"A nation without a corporate income tax: Evidence from nineteenth century Japan,"
Discussion Papers in Economics and Business
15-12, Osaka University, Graduate School of Economics.
- Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers 040, Centre for Economic History, Research School of Economics, Australian National University.
- Harald J. Amberger & Saskia Kohlhase, 2023. "International taxation and the organizational form of foreign direct investment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(8), pages 1529-1561, October.
- Lejour, Arjan & Massenz, Gabriella, 2020.
"Income Shifting and Organizational Form Choice : Evidence from Europe,"
Other publications TiSEM
3138edef-d645-4113-9981-3, Tilburg University, School of Economics and Management.
- Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
- Michael P. Devereux & Li Liu & Simon Loretz, 2014.
"The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
- Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
- Michael Devereux & Li Liu & Simon Loretz, 2012. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers 1223, Oxford University Centre for Business Taxation.
- Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
- Waseem, Mazhar, 2018.
"Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform,"
Journal of Public Economics, Elsevier, vol. 157(C), pages 41-77.
- Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers pwa641, Job Market Papers.
- Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.
- Onji, Kazuki & Tang, John P., 2017.
"Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan,"
The Journal of Economic History, Cambridge University Press, vol. 77(2), pages 440-472, June.
- Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business 15-12, Osaka University, Graduate School of Economics.
- Michael P. Donohoe & Gary A. McGill & Edmund Outslay, 2014. "Risky Business: The Prosopography of Corporate Tax Planning," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 851-874, December.
- Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
- Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
- Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.
- Lejour, Arjan & Massenz, Gabriella, 2020.
"Income Shifting and Organizational Form Choice : Evidence from Europe,"
Other publications TiSEM
3138edef-d645-4113-9981-3, Tilburg University, School of Economics and Management.
- Lejour, Arjan & Massenz, Gabriella, 2020. "Income Shifting and Organizational Form Choice : Evidence from Europe," Discussion Paper 2020-013, Tilburg University, Center for Economic Research.
- Jarkko Harju & Tuomas Kosonen, 2012.
"The Impact of Tax Incentives on the Economic Activity of Entrepreneurs,"
Working Papers
1220, Oxford University Centre for Business Taxation.
- Kosonen, Tuomas & Harju, Jarkko, 2013. "The impact of tax incentives on the economic activity of entrepreneurs," Working Papers 42, VATT Institute for Economic Research.
- Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
- Jarkko Harju & Tuomas Kosonen, 2012. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," NBER Working Papers 18442, National Bureau of Economic Research, Inc.
- Waseem, Mazhar, 2018.
"Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform,"
Journal of Public Economics, Elsevier, vol. 157(C), pages 41-77.
- Mazhar Waseem, 2013. "Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform," 2013 Papers pwa641, Job Market Papers.
- Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
- Christian Keuschnigg & Peter Egger & Hannes Winner, 2010. "A Theory of Taxation and Incorporation," University of St. Gallen Department of Economics working paper series 2010 2010-25, Department of Economics, University of St. Gallen.
- Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
- Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
- Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2008.
"Incorporation and Taxation: Theory and Firm-level Evidence,"
University of St. Gallen Department of Economics working paper series 2008
2008-20, Department of Economics, University of St. Gallen.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," Working Papers 0908, Oxford University Centre for Business Taxation.
- Peter Egger & Christian Keuschnigg & Hannes Winner, 2009. "Incorporation and Taxation: Theory and Firm-level Evidence," CESifo Working Paper Series 2685, CESifo.
- Elschner, Christina, 2013. "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, vol. 97(C), pages 206-216.
- Hans Bacher & Marius Brülhart, 2013.
"Progressive taxes and firm births,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
- Brülhart, Marius & Bacher, Hans Ulrich, 2010. "Progressive Taxes and Firm Births," CEPR Discussion Papers 7830, C.E.P.R. Discussion Papers.
- Annette Alstadsater & Knut Reidar Wangen, 2010. "Small Corporations' Income Shifting through Choice of Ownership Structure - a Norwegian Case," Finnish Economic Papers, Finnish Economic Association, vol. 23(2), pages 73-87, Autumn.
- Keuschnigg, Christian & Egger, Peter & Winner, Hannes, 2011. "Taxation and Incorporation," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48729, Verein für Socialpolitik / German Economic Association.
- Goolsbee, Austan & Maydew, Edward L., 2000.
"Coveting thy neighbor's manufacturing: the dilemma of state income apportionment,"
Journal of Public Economics, Elsevier, vol. 75(1), pages 125-143, January.
- Austan Goolsbee & Edward L. Maydew, 1998. "Coveting Thy Neighbor's Manuafacturing: The Dilemma of State Income Apportionment," NBER Working Papers 6614, National Bureau of Economic Research, Inc.
- Xavier Giroud & Joshua D. Rauh, 2016. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Economics Working Papers 16103, Hoover Institution, Stanford University.
- Kazuki Onji & John P. Tang, 2015.
"A nation without a corporate income tax: Evidence from nineteenth century Japan,"
Discussion Papers in Economics and Business
15-12, Osaka University, Graduate School of Economics.
- Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," CEH Discussion Papers 040, Centre for Economic History, Research School of Economics, Australian National University.
- Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2014.
"Entrepreneurial innovations and taxation,"
Journal of Public Economics, Elsevier, vol. 113(C), pages 13-31.
- Andreas Haufler & Pehr-Johan Norbäck & Lars Persson, 2011. "Entrepreneurial Innovations and Taxation," CESifo Working Paper Series 3473, CESifo.
- Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
- Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012. "Entrepreneurial Innovations and Taxation," Working Paper Series 896, Research Institute of Industrial Economics.
- Andreas Haufler & Pehr-Johan Norbaeck & Lars Persson, 2011. "Entrepreneurial innovations and taxation," Working Papers 1122, Oxford University Centre for Business Taxation.
- Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2011. "Entrepreneurial innovations and taxation," Discussion Papers in Economics 12245, University of Munich, Department of Economics.
- Gaëtan Nicodème, 2008.
"Corporate Income Tax and Economic Distortions,"
Working Papers CEB
08-033.RS, ULB -- Universite Libre de Bruxelles.
- Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission.
- Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series 2477, CESifo.
More about this item
Keywords
Corporate income tax; Personal income tax; Incorporation; Early Twentieth Century;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2012-10-13 (Accounting and Auditing)
- NEP-HIS-2012-10-13 (Business, Economic and Financial History)
- NEP-IUE-2012-10-13 (Informal and Underground Economics)
- NEP-PBE-2012-10-13 (Public Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:btx:wpaper:1205. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dongxian Guo (email available below). General contact details of provider: https://edirc.repec.org/data/sbsoxuk.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.