Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic

Petr Svoboda

European Financial and Accounting Journal, 2016, vol. 2016, issue 1, 65-75

Abstract: The goal of this paper is to examine the methodology, used by authors Mackie-Mason and Gordon for measuring effects of corporate tax on business organization form, which is connected to issue of double taxation, in the United States and find out, if the same approach can be applied on business environment in the Czech Republic. Eventually recommend changes for this methodology to be more suitable for this environment taking into account its specific factors.

Keywords: Business organizational form; C-corporation; Czech tax environment; Double taxation; S-corporation (search for similar items in EconPapers)
JEL-codes: H25 H32 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.18267/j.efaj.153

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