Taxes and Corporate Choice of Organizational Form

By Carroll, Robert

Description
Government Reference Publication

Excerpt
Excerpt: This paper investigates the determinants of the corporate choice of organizational form and the effect of this choice on performance. We analyze the corporate income tax returns of a large number of corporations before and after the Tax Reform Act of 1986 and determine how the substantial changes in tax rates associated with this tax reform affected corporations decisions to organize as C corporations or S corporations, which are taxed only at the personal level. We find that taxrates exert a statistically significant influence on a firm?s choice of organizational form with an implied tax rate elasticity of 0.20 percent. Our results also show that firms that switched to S corporation status after the Tax Reform Act of 1986 grew about 20 percent faster than the general corporate population.

Book Id: WPLBN0000686679
Format Type: PDF eBook
File Size: 1,008.18 KB.
Reproduction Date: 2005
Full Text

Title:

Taxes and Corporate Choice of Organizational Form

Author:

Carroll, Robert

Volume:

Language:

English

Subject:

Government publications, Economics., United States. Department of the Treasury--Appropriations and Expenditures.

Collection:

U.S. Department of the Treasury Collection

Subcollection:

Historic
Publication Date:

Publisher:

United States Department of the Treasury

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