Both authors are from the University of Michigan and NBER. We thank Laura Kalambokidis, Linda Burilovich, Sharon Parrott, David Eaton, Tracy Hudson, Steve Pincus, Bill Boyle from the IRS, and especially Jane MacKie-Mason for assistance in creating the data set for this article. Yong Yang provided superb econometric support. We received helpful comments from a referee as well as from Jane Gravelle, Joel Slemrod, and Mark Wolfson and seminar participants at NBER, Stanford Business School, Hoover Institution, UC Berkeley, UCLA, Rochester Business School, Toronto, and Michigan. Financial support for the data collection was provided by the Office of Tax Policy Research and the Rackham Graduate School at the University of Michigan. The first draft of the article was written while MacKie-Mason was a National Fellow at the Hoover Institution. Previous versions of this article were circulated with the title “Taxes and the Choice of Organizational Form.” We gratefully acknowledge financial support from National Science Foundation grant SES-9122240.
How Much Do Taxes Discourage Incorporation?
Version of Record online: 18 APR 2012
© 1997 the American Finance Association
The Journal of Finance
Volume 52, Issue 2, pages 477–506, June 1997
How to Cite
MACKIE-MASON, J. K. and GORDON, R. H. (1997), How Much Do Taxes Discourage Incorporation?. The Journal of Finance, 52: 477–506. doi: 10.1111/j.1540-6261.1997.tb04810.x
- Issue online: 18 APR 2012
- Version of Record online: 18 APR 2012
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