Matches in SemOpenAlex for { <https://semopenalex.org/work/W2953417883> ?p ?o ?g. }
Showing items 1 to 87 of
87
with 100 items per page.
- W2953417883 abstract "The U.S. has always had two distinctly different methods for taxing business profits. The method that applies in any given case has always depended on the tax classification assigned to the firm. However, there has never been a satisfactory way to determine a firm’s tax classification because the rules for doing so were never grounded in a theory of the firm that had any relevance for tax purposes. This article offers a tax theory of the firm that can serve as an organizing principle for classifying firms and taxing their profits. The principle focuses on the firm’s concentration of ownership and generally asks whether five or fewer persons own over half the value of the firm. Variations of this formulation have been incorporated into several anti-abuse rules over the years, making it a well-tested approach. Aside from that, it is supported by longstanding economic theories that explain the one aspect of firm behavior that is relevant for tax purposes: whether the firm functions as an extension of its owners or not." @default.
- W2953417883 created "2019-07-12" @default.
- W2953417883 creator A5048446796 @default.
- W2953417883 date "2019-06-25" @default.
- W2953417883 modified "2023-09-28" @default.
- W2953417883 title "A Tax Theory of the Firm" @default.
- W2953417883 hasPublicationYear "2019" @default.
- W2953417883 type Work @default.
- W2953417883 sameAs 2953417883 @default.
- W2953417883 citedByCount "0" @default.
- W2953417883 crossrefType "posted-content" @default.
- W2953417883 hasAuthorship W2953417883A5048446796 @default.
- W2953417883 hasConcept C100001284 @default.
- W2953417883 hasConcept C119857082 @default.
- W2953417883 hasConcept C121955636 @default.
- W2953417883 hasConcept C124952713 @default.
- W2953417883 hasConcept C142362112 @default.
- W2953417883 hasConcept C144133560 @default.
- W2953417883 hasConcept C158154518 @default.
- W2953417883 hasConcept C162324750 @default.
- W2953417883 hasConcept C175444787 @default.
- W2953417883 hasConcept C17744445 @default.
- W2953417883 hasConcept C181622380 @default.
- W2953417883 hasConcept C199360897 @default.
- W2953417883 hasConcept C199539241 @default.
- W2953417883 hasConcept C23032112 @default.
- W2953417883 hasConcept C25328781 @default.
- W2953417883 hasConcept C2776291640 @default.
- W2953417883 hasConcept C2778029271 @default.
- W2953417883 hasConcept C2778120072 @default.
- W2953417883 hasConcept C40700 @default.
- W2953417883 hasConcept C41008148 @default.
- W2953417883 hasConcept C44750222 @default.
- W2953417883 hasConcept C63545947 @default.
- W2953417883 hasConcept C78173224 @default.
- W2953417883 hasConcept C84148228 @default.
- W2953417883 hasConceptScore W2953417883C100001284 @default.
- W2953417883 hasConceptScore W2953417883C119857082 @default.
- W2953417883 hasConceptScore W2953417883C121955636 @default.
- W2953417883 hasConceptScore W2953417883C124952713 @default.
- W2953417883 hasConceptScore W2953417883C142362112 @default.
- W2953417883 hasConceptScore W2953417883C144133560 @default.
- W2953417883 hasConceptScore W2953417883C158154518 @default.
- W2953417883 hasConceptScore W2953417883C162324750 @default.
- W2953417883 hasConceptScore W2953417883C175444787 @default.
- W2953417883 hasConceptScore W2953417883C17744445 @default.
- W2953417883 hasConceptScore W2953417883C181622380 @default.
- W2953417883 hasConceptScore W2953417883C199360897 @default.
- W2953417883 hasConceptScore W2953417883C199539241 @default.
- W2953417883 hasConceptScore W2953417883C23032112 @default.
- W2953417883 hasConceptScore W2953417883C25328781 @default.
- W2953417883 hasConceptScore W2953417883C2776291640 @default.
- W2953417883 hasConceptScore W2953417883C2778029271 @default.
- W2953417883 hasConceptScore W2953417883C2778120072 @default.
- W2953417883 hasConceptScore W2953417883C40700 @default.
- W2953417883 hasConceptScore W2953417883C41008148 @default.
- W2953417883 hasConceptScore W2953417883C44750222 @default.
- W2953417883 hasConceptScore W2953417883C63545947 @default.
- W2953417883 hasConceptScore W2953417883C78173224 @default.
- W2953417883 hasConceptScore W2953417883C84148228 @default.
- W2953417883 hasLocation W29534178831 @default.
- W2953417883 hasOpenAccess W2953417883 @default.
- W2953417883 hasPrimaryLocation W29534178831 @default.
- W2953417883 hasRelatedWork W1600152364 @default.
- W2953417883 hasRelatedWork W1714409987 @default.
- W2953417883 hasRelatedWork W185993567 @default.
- W2953417883 hasRelatedWork W2010428084 @default.
- W2953417883 hasRelatedWork W2013122523 @default.
- W2953417883 hasRelatedWork W2113369621 @default.
- W2953417883 hasRelatedWork W2145283801 @default.
- W2953417883 hasRelatedWork W2269721176 @default.
- W2953417883 hasRelatedWork W2272491213 @default.
- W2953417883 hasRelatedWork W2275389035 @default.
- W2953417883 hasRelatedWork W2476711242 @default.
- W2953417883 hasRelatedWork W2499129520 @default.
- W2953417883 hasRelatedWork W256399932 @default.
- W2953417883 hasRelatedWork W2808032941 @default.
- W2953417883 hasRelatedWork W3018321530 @default.
- W2953417883 hasRelatedWork W3022670950 @default.
- W2953417883 hasRelatedWork W339984115 @default.
- W2953417883 hasRelatedWork W802872535 @default.
- W2953417883 hasRelatedWork W95678660 @default.
- W2953417883 hasRelatedWork W3123920073 @default.
- W2953417883 isParatext "false" @default.
- W2953417883 isRetracted "false" @default.
- W2953417883 magId "2953417883" @default.
- W2953417883 workType "article" @default.