The Dual Income Tax and Firms' Income Shifting Through the Choice of Organizational Form and Real Capital Investments

How Much Do Taxes Discourage Incorporation?

Jeffrey K. MacKie–Mason, Roger Gordon · The Journal of Finance · 1997 · 171 citations

Public Affairs, Business Economics, Public Finance +14

Taxes, financial decisions and organizational form

William M. Gentry · Journal of Public Economics · 1994 · 76 citations

Public Affairs, Finance, Public Finance +12

The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good

Jane G. Gravelle, Laurence J. Kotlikoff · SSRN Electronic Journal · 1988 · 35 citations · Full text

Public Affairs, Business Economics, Economics +14

The choice between owner's wages and dividends under the dual income tax

Erik Fjærli, Diderik Lund · Finnish economic papers · 2001 · 29 citations

Public Affairs, Economics, Public Finance +17

Economic Effects of Taxing Closed Corporations under a Dual Income Tax

Tobias Lindhe, Jan Södersten, Ann Öberg · Econstor (Econstor) · 2001 · 21 citations · Full text

Public Affairs, Economics, Public Finance +12