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The Role of Tax Rules in the Recent Restructuring of US Corporations

In: Tax Policy and the Economy, Volume 5

Author

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  • Myron S. Scholes
  • Mark A. Wolfson

Abstract

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Suggested Citation

  • Myron S. Scholes & Mark A. Wolfson, 1991. "The Role of Tax Rules in the Recent Restructuring of US Corporations," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 1-24, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:11267
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    Cited by:

    1. Kazuki Onji & John P. Tang, 2015. "A nation without a corporate income tax: Evidence from nineteenth century Japan," Discussion Papers in Economics and Business 15-12, Osaka University, Graduate School of Economics.
    2. Austan Goolsbee, 2002. "The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational Form Data," NBER Working Papers 9141, National Bureau of Economic Research, Inc.
    3. Goolsbee, Austan, 2004. "The impact of the corporate income tax: evidence from state organizational form data," Journal of Public Economics, Elsevier, vol. 88(11), pages 2283-2299, September.
    4. Goolsbee, Austan, 1998. "Taxes, organizational form, and the deadweight loss of the corporate income tax," Journal of Public Economics, Elsevier, vol. 69(1), pages 143-152, July.
    5. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    6. Onji, Kazuki & Tang, John P., 2017. "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan," The Journal of Economic History, Cambridge University Press, vol. 77(2), pages 440-472, June.
    7. Martin H. Wolfson, 1993. "Corporate Restructuring and the Budget Deficit Debate," Eastern Economic Journal, Eastern Economic Association, vol. 19(4), pages 495-520, Fall.
    8. Cole, Rebel, 2011. "How do firms choose legal form of organization?," MPRA Paper 32591, University Library of Munich, Germany.

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