Limited liability, asymmetric taxation, and risk taking : what partial tax neutralities can be harmful
Ralf Ewert and Rainer Niemann
Year of publication: |
2012
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Authors: | Ewert, Ralf |
Other Persons: | Niemann, Rainer (contributor) |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 68.2012, 1, p. 83-120
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Subject: | Beschränkte Haftung | Limited liability | Risikoaversion | Risk aversion | Unternehmensbesteuerung | Corporate taxation | Steuerwirkung | Tax effects | Rechtsformwahl | Choice of organizational form | Theorie | Theory |
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