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Why is there Corporate Taxation? The Role of Limited Liability Revisited

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  • Johannes Becker
  • Clemens Fuest

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  • Johannes Becker & Clemens Fuest, 2007. "Why is there Corporate Taxation? The Role of Limited Liability Revisited," Journal of Economics, Springer, vol. 92(1), pages 1-10, September.
    • Handle: RePEc:kap:jeczfn:v:92:y:2007:i:1:p:1-10
    DOI: 10.1007/s00712-006-0240-4
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    References listed on IDEAS

    as
    1. David de Meza & David C. Webb, 1987. "Too Much Investment: A Problem of Asymmetric Information," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 102(2), pages 281-292.
    2. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
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    Citations

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    Cited by:

    1. Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.
    2. Ralf Ewert & Rainer Niemann, 2010. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series 3301, CESifo.
    3. Wolfgang Buchholz & Kai A. Konrad, 2014. "Taxes on risky returns — an update," Working Papers tax-mpg-rps-2014-10, Max Planck Institute for Tax Law and Public Finance.
    4. Ulrich Schreiber, 2011. "Kommentar zum Beitrag von Ralf Ewert und Rainer Niemann," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 132-135, January.
    5. Ralf Ewert & Rainer Niemann, 2011. "Haftungsbeschränkungen, Verlustverrechnungsbeschränkungen und die Bereitschaft zur Risikoübernahme," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 94-131, January.
    6. A. Miglo, 2007. "A note on corporate taxation, limited liability, and asymmetric information," Journal of Economics, Springer, vol. 92(1), pages 11-19, September.

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    More about this item

    Keywords

    corporate taxation; limited liability; H21; H25;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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