Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes
AbstractTax systems often discriminate among the various organizational forms of doing business and may therefore affect the choice of organizational form. This paper studies how special tax regimes shape the organizational form choice. Although the full effects depend on the way that firm-level special tax regimes are designed, special regimes generally tend to favor pass-through firms over non-pass-through firms. The tonnage tax, a tax incentive for international shipping firms available in many countries worldwide, is examined to understand these effects. Employing European firm- and country-level data, the impact of the tonnage tax on organizational form choice is studied empirically. The results are consistent with the theoretical model. Shipping firms are less likely to incorporate if the tonnage tax is also available for firms that have adopted pass-through organizational forms.
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Public Economics.
Volume (Year): 97 (2013)
Issue (Month): C ()
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Web page: http://www.elsevier.com/locate/inca/505578
Special tax regimes; Tax incentives; Organizational form; Tonnage tax;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure
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"Who Participates in Tax Avoidance?,"
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- Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
- Michael Keen & Ian Parry & Jon Strand, 2013. "Planes, ships and taxes: charging for international aviation and maritime emissions," Economic Policy, CEPR & CES & MSH, vol. 28(76), pages 701-749, October.
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