Owner-level taxes and business activity:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Boston, Mass. [u.a.]
now
[2016]
|
| Series: | Foundations and trends in entrepreneurship
Volume 12, Issue 1, 2016 |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029248996&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Physical Description: | x, 101 Seiten |
| ISBN: | 9781680831047 1680831046 |
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MARC
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Record in the Search Index
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| adam_text | Titel: Owner-level taxes and business activity
Autor: Henrekson, Magnus
Jahr: 2016
Contents Executive Summary 3 Introduction 7 I Tax Effects on Incumbent Firms 13 1 Taxation of Mature Firms 15 1.1 The old view of firm taxation................ 16 1.2 The new view of firm taxation ............... 17 1.3 The open economy view of firm taxation.......... 19 1.4 Policy implications of the new view of firm taxation .... 20 1.5 The old or the new view of firm taxation: What does the empirical evidence suggest?................. 22 2 Corporate Governance and Taxation 29 2.1 The effects of taxation on the conflicts of interest between owners and management.............. 30 2.2 Empirical research on corporate governance and taxation . 32 3 The Relevance of the Small Open Economy Model for Owner- Level Taxation 37 ix
Contents Executive Summary 3 Introduction 7 I Tax Effects on Incumbent Firms 13 1 Taxation of Mature Firms 15 1.1 The old view of firm taxation................ 16 1.2 The new view of firm taxation ............... 17 1.3 The open economy view of firm taxation.......... 19 1.4 Policy implications of the new view of firm taxation .... 20 1.5 The old or the new view of firm taxation: What does the empirical evidence suggest?................. 22 2 Corporate Governance and Taxation 29 2.1 The effects of taxation on the conflicts of interest between owners and management.............. 30 2.2 Empirical research on corporate governance and taxation . 32 3 The Relevance of the Small Open Economy Model for Owner- Level Taxation 37 ix
3.1 Foreign and domestic owners are not. perfect substitutes . . 38 3.2 Ownership taxes, ownership structure, and wealth accumulation ........................ 41 3.3 Firm size and access to foreign capital........... 44 4 Tax Effects on Existing Firms — A Summary of the Different Views 47 II The Effect of Taxes on Startups and Entrepreneurial Firms 51 5 Owner-Level Taxes and Entrepreneurship 53 5.1 What does entrepreneurship mean and how is it measured?........................ 54 5.2 The effects of taxation on different types of firms..... 56 5.3 Entrepreneurship and its support structure......... 58 5.4 Entrepreneurship as a factor of production......... 63 6 Taxation of Stock Options and Innovative Entrepreneurship 71 7 The Effects of Different Taxes on Debt and Owners’ Equity 77 8 Conclusions 81 Acknowledgements 87 References 89
X 3.1 Foreign and domestic owners are not perfect substitutes . . 38 3.2 Ownership taxes, ownership structure, and wealth accumulation ........................ 41 3.3 Firm size and access to foreign capital........... 44 4 Tax Effects on Existing Firms — A Summary of the Different Views 47 II The Effect of Taxes on Startups and Entrepreneurial Firms 51 5 Owner-Level Taxes and Entrepreneurship 53 5.1 What does entrepreneurship mean and how is it measured?........................ 54 5.2 The effects of taxation on different types of firms..... 56 5.3 Entrepreneurship and its support structure......... 58 5.4 Entrepreneurship as a factor of production......... 63 6 Taxation of Stock Options and Innovative Entrepreneurship 71 7 The Effects of Different Taxes on Debt and Owners’ Equity 77 8 Conclusions 81 Acknowledgements 87 References 89
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| id | DE-604.BV043838404 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T17:46:31Z |
| institution | BVB |
| isbn | 9781680831047 1680831046 |
| language | English |
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| physical | x, 101 Seiten |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | now |
| record_format | marc |
| series | Foundations and trends in entrepreneurship |
| series2 | Foundations and trends in entrepreneurship |
| spellingShingle | Henrekson, Magnus 1958- Owner-level taxes and business activity Foundations and trends in entrepreneurship |
| title | Owner-level taxes and business activity |
| title_auth | Owner-level taxes and business activity |
| title_exact_search | Owner-level taxes and business activity |
| title_full | Owner-level taxes and business activity Magnus Henrekson, Tino Sanandaji |
| title_fullStr | Owner-level taxes and business activity Magnus Henrekson, Tino Sanandaji |
| title_full_unstemmed | Owner-level taxes and business activity Magnus Henrekson, Tino Sanandaji |
| title_short | Owner-level taxes and business activity |
| title_sort | owner level taxes and business activity |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029248996&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV035477434 |
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