Depreciation rules and value invariance with extractive firms
暂无分享,去创建一个
[1] B. Salani'e,et al. The Economics of Taxation , 2003 .
[2] M. Devereux,et al. On the design of a neutral business tax under uncertainty , 1995 .
[3] L. Karp,et al. On efficiency-inducing taxation for a non-renewable resource monopolist , 1992 .
[4] Andrew B. Lyon. Invariant Valuation When Tax Rates Change Over Time , 1990, Journal of Political Economy.
[5] P. Howitt,et al. Gradual Reforms of Capital Income Taxation , 1989 .
[6] W. Richter. Comprehensive versus Neutral Income Taxation , 1988 .
[7] G. Fane. Neutral taxation under uncertainty , 1987 .
[8] H. Sinn. Capital income taxation and resource allocation , 1987 .
[9] M. Feldstein,et al. Handbook of Public Economics, Vol. 1. , 1986 .
[10] N. Long,et al. Essays in the economics of exhaustible resources , 1986 .
[11] The taxation of nonreplenishable natural resources revisited , 1985 .
[12] J. Helliwell,et al. THE TAXATION OF NATURAL RESOURCES , 1985 .
[13] Capital income taxation, depletion allowances, and nonrenewable resource extraction , 1986 .
[14] Neil C. Bruce,et al. A general proposition on the design of a neutral business tax , 1984 .
[15] Dynamic aspects of effluent taxation under uncertainty , 1984 .
[16] H. Sinn,et al. Optimal taxation and economic depreciation: A general equilibrium model with capital and an exhaustible resource , 1984 .
[17] Anthony B. Atkinson,et al. Lectures on public economics , 1988 .
[18] A. Sandmo. A note on the neutrality of the cash flow corporation tax , 1979 .
[19] J. Stiglitz. The corporation tax , 1976 .
[20] M. King. Taxation, corporate financial policy, and the cost of capital: A comment , 1975 .
[21] A. Sandmo. Investment Incentives and the Corporate Income Tax , 1974, Journal of Political Economy.
[22] M. King. Taxation and the Cost of Capital , 1974 .
[23] Joseph E. Stiglitz,et al. Taxation, corporate financial policy, and the cost of capital☆ , 1973 .
[24] S. Johansson. Income Taxes and Investment Decisions , 1969 .
[25] Paul A. Samuelson,et al. Tax Deductibility of Economic Depreciation to Insure Invariant Valuations , 1964, Journal of Political Economy.