메뉴 건너뛰기




Volumn 71, Issue 1, 1999, Pages 75-96

Evaluating the minimum asset tax on corporations: An option pricing approach

Author keywords

Corporate Tax; Minimum Asset Tax; Options; Uncertainty

Indexed keywords


EID: 0002374389     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(98)00050-4     Document Type: Article
Times cited : (9)

References (10)
  • 1
    • 0348249430 scopus 로고
    • Tax Incentive Evaluation Research Project Discussion Paper No. 1, The World Bank, Washington D.C.
    • Auerbach, A., 1990. The cost of capital and investment in developing countries. Tax Incentive Evaluation Research Project Discussion Paper No. 1, The World Bank, Washington D.C.
    • (1990) The Cost of Capital and Investment in Developing Countries
    • Auerbach, A.1
  • 2
    • 0347619803 scopus 로고
    • Impact of the corporate alternative minimum tax: A Monte Carlo simulation study
    • US Treasury Department, Washington DC
    • Dworin, L., 1987. Impact of the corporate alternative minimum tax: a Monte Carlo simulation study. In: Compendium of Tax Research 1987. US Treasury Department, Washington DC, pp. 253-278.
    • (1987) Compendium of Tax Research 1987 , pp. 253-278
    • Dworin, L.1
  • 6
    • 0006031723 scopus 로고
    • Tax asymmetries and corporate income tax reform
    • Feldstein, M. (Ed.), University of Chicago Press, Chicago
    • Majd, S., Myers, S.C., 1987. Tax asymmetries and corporate income tax reform. In: Feldstein, M. (Ed.), The Effects of Taxation on Capital Accumulation. University of Chicago Press, Chicago, pp. 343-373.
    • (1987) The Effects of Taxation on Capital Accumulation , pp. 343-373
    • Majd, S.1    Myers, S.C.2
  • 10
    • 0348103045 scopus 로고
    • A contingent claim analysis of partial loss offset taxation and risk-taking
    • Schnabel, J.A., Roumi, E., 1990. A contingent claim analysis of partial loss offset taxation and risk-taking. Public Finance/Finances Publiques 2, 304-319.
    • (1990) Public Finance/Finances Publiques , vol.2 , pp. 304-319
    • Schnabel, J.A.1    Roumi, E.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.