Journal of Accounting and Economics Vol. 20 No. 3 1995
Taxation, regulation, and the organizational structure of property-casualty insurers
Abstract
This study investigates the effects of state taxes and regulation on an organizational structure decision for expanding property-casualty insurers (subsidiary versus license). Tests are conducted of the relation between the organizational structure of 2,335 property-casualty insurers and state tax and regulatory conditions in 1991. Evidence is provided that property-casualty insurers structure their cross-state expansion to mitigate both state tax and regulatory costs.
- DOI
- 10.1016/0165-4101(95)00402-5
- Volume
- 20
- Issue
- 3
- Pages
- 229-253
- Language
- en
- Sources
- bibtex:phds-export.bib openalex crossref