Organizational-form choice and tax incentives : multi-country evidence
Year of publication: |
2021
|
---|---|
Authors: | Lejour, Arjan ; Massenz, Gabriella |
Published in: |
FinanzArchiv : public finance analysis. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 77.2021, 3, p. 247-286
|
Subject: | corporate income tax | personal income tax | organizational form | partnerships | Einkommensteuer | Income tax | Körperschaftsteuer | Corporate income tax | Steuervergünstigung | Tax incentive |
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