Tax neutrality and the social discount rate. A suggested framework

Journal of Public Economics

Volumn 17, Issue 3, 1982, Pages 355-372

  Auerbach, Alan J ^a  

^a HARVARD UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0000469265     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/0047-2727(82)90070-6     Document Type: Article

References (30)

1. Discounting and public investment criteria
2. Welfare implications of the taxation of savings
3. Neutrality and the corporate tax
4. Inflation and the choice of asset life
5. The optimal taxation of heterogeneous capital
6. A note on the efficient design of investment incentives
7. Inflation and the tax treatment of firm behavior
8. Inflation-proof depreciation of assets
9. Investment allowances initial allowances and cheap loans as means of encouraging investment
10. Investment incentives corporate taxation and efficiency in the allocation of capital
11. Tax neutrality and the investment tax credit
12. Tax credits for investment spending
13. Optimal taxation and public production: I
14. Discount rates for public investment
15. Financing in the evaluation of public expenditure
16. Adjusting depreciation in an inflationary economy: Indexing versus acceleration
17. Convergence of the age structure Applications of a projective metric
18. The investment tax credit and countercyclical policy
19. Tax neutrality in investment incentives
20. Capital theory and investment behavior
21. Social discount rates
22. Inflation corporate income taxation and the demand for capital assets
23. Econometric policy evaluation: A critique
24. The social rate of discount and the optimal rate of investment
25. Investment incentives and the corporate income tax
26. Discount rates for public investment in closed and open economies
27. Towards a more neutral investment tax credit
28. Tax neutrality between capital services provided by ling-lived and short-lived assets
29. Measuring the cost of capital services