000			01466nab a2200253 c 4500
999			_c145014 _d145014
003			ES-MaIEF
005			20211122121438.0
007			ta
008			211122t2021 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_925552 _aLejour, Arjan M.
245			_aOrganizational-form choice and tax incentives _bmulti-country evidence _c Arjan Lejour, Gabriella Massenz
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
504			_aBibliografía.
520			_aWe study how differential taxation of personal and corporate income impacts the corporate share of new firms for 31 countries over 1998–2018. We build a novel database that identifies the tax treatment of partnerships either as corporations or as passthrough entities. We find a tax elasticity of 0.07 for the period 1998–2007 and of 0.12 for 2008–2018. Estimates are larger for countries where the presence of partnerships is nonnegligible and where they are treated as passthrough for tax purposes, suggesting that the tax sensitivity of organizational-form choice interacts with the relevance of partnerships and their tax treatment.
650			_aSOCIEDADES _948454
650			_aSOCIEDADES COLECTIVAS _948458
650			_aIMPUESTOS _947460
700	1		_969392 _aMassenz, Gabriella
773	0		_9166124 _oOP 207/2021/3 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _gv. 77, n. 3, September 2021, p. 247-286
942			_cART