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European Accounting Review Volume 26, 2017 - Issue 3: Tax Research
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Special Issue: Tax Research, Guest Editors: Martin Jacob and Richard Sansing

Simplified Tax Accounting and the Choice of Legal Form

Sören M. BergnerUniversität Mannheim, Business School, Mannheim, Germany
&
Jost H. HeckemeyerLeibniz Universität Hannover, School of Economics and Management, Hannover, Germany;Centre for European Economic Research (ZEW), Mannheim, GermanyCorrespondence[email protected]
Pages 581-601 | Received 28 Sep 2015, Accepted 07 Nov 2016, Published online: 20 Dec 2016

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Martin Jacob. (2022) Real Effects of Corporate Taxation: A Review. European Accounting Review 31:1, pages 269-296.
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Articles from other publishers (11)

Marta Kluzek, Marcin Bielicki, Katarzyna Schmidt-Jessa, Tomasz Gabrusewicz & Katarzyna Perez. (2023) Legal Form Choice: Uncovering Influential Factors for Entrepreneurs in a Young Market Economy. SSRN Electronic Journal.
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Nurhidayah Bahar, Shamshul Bahri & Zarina Zakaria. (2022) Knowledge Collaboration among Tax Professionals through the Lens of a Community of Practice. Journal of Risk and Financial Management 15:10, pages 439.
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Indu Khurana, Dmitriy Krichevskiy, Gregory Dempster & Sean Stimpson. (2020) Institutions, entrepreneurial adaptation, and the legal form of the organization. Journal of Entrepreneurship and Public Policy 10:2, pages 261-283.
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Alisa Tazhitdinova. (2020) Are changes of organizational form costly? Income shifting and business entry responses to taxes. Journal of Public Economics 186, pages 104187.
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Kay Blaufus & Franziska Hoffmann. (2019) The effect of simplified cash accounting on tax and financial accounting compliance costs. Journal of Business Economics 90:2, pages 173-205.
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Anna Białek-Jaworska & Krzysztof Opolski. (2018) Provision of Loans as a Strategic Choice of an Enterprise. e-Finanse 14:1, pages 12-26.
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Martin Jacob. (2021) Real Effects of Corporate Taxation: A Review. SSRN Electronic Journal.
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Martin Jacob, Maximilian A. Müller & Thorben Wulff. (2019) Do Consumers Pay the Corporate Tax?. SSRN Electronic Journal.
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Jesse van der Geest & Martin Jacob. (2019) Tax Enforcement (De)Centralization: Tax Compliance Versus Competitiveness. SSRN Electronic Journal.
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Matthias Breuer. (2017) How Does Financial-Reporting Regulation Affect Market-Wide Resource Allocation?. SSRN Electronic Journal.
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Alisa Tazhitdinova. (2016) Income Shifting and the Cost of Incorporation. SSRN Electronic Journal.
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