Managers express growing concern over media coverage of corporate taxes, yet no large-sample empirical study examines …

the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …

This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes … (corporate and personal income taxes), corporate transparency, access to external capital and limited liability. We estimate …

the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …

the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and proit taxes are low …

the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …