Are Closely Held Firms Tax Shelters?
Chapter in NBER book Tax Policy and the Economy, Volume 28 (2014), Jeffrey R. Brown, editor (p. 1 - 32)
---- Acknowledgements ----
We thank Jeff Brown, Martin Jacob, Eric Toder and participants at the 2013 Tax Policy and the Economy meeting for helpful comments and suggestions. Financial support from the Research Council of Norway, grant 217139/H20, is gratefully acknowledged. The views expressed herein are those of the Authors and do not necessarily reflect the views of the National Bureau of Economic Research.