-
2
-
-
0346402564
-
Tax Neutrality between Equity Capital and Debt
-
Andrews, W.D. (1984). Tax Neutrality between Equity Capital and Debt. Wayne Law Review 30, 1057-1071.
-
(1984)
Wayne Law Review
, vol.30
, pp. 1057-1071
-
-
Andrews, W.D.1
-
4
-
-
0001398253
-
Share Valuation and Corporate Equity Policy
-
Auerbach, A.J. (1979a). Share Valuation and Corporate Equity Policy. Journal of Public Economics 11, 291-305.
-
(1979)
Journal of Public Economics
, vol.11
, pp. 291-305
-
-
Auerbach, A.J.1
-
5
-
-
84963091667
-
Wealth Maximisation and the Cost of Capital
-
Auerbach, A.J. (1979b). Wealth Maximisation and the Cost of Capital. Quarterly Journal of Economics 94, 433-436.
-
(1979)
Quarterly Journal of Economics
, vol.94
, pp. 433-436
-
-
Auerbach, A.J.1
-
6
-
-
0001969135
-
Taxes, Firm Financial Policy, and the Cost of Capital: An Empirical Analysis
-
Auerbach, A.J. (1984), Taxes, Firm Financial Policy, and the Cost of Capital: An Empirical Analysis. Journal of Public Economics 23, 27-57.
-
(1984)
Journal of Public Economics
, vol.23
, pp. 27-57
-
-
Auerbach, A.J.1
-
8
-
-
0347663445
-
Debt, Equity and the Taxation of Corporate Cash Flows
-
J.B. Shoven and J. Waldfogel (eds.), Washington, D.C.: Brookings Institution
-
Auerbach, A.J. (1990). Debt, Equity and the Taxation of Corporate Cash Flows. In J.B. Shoven and J. Waldfogel (eds.), Debt, Taxes and Corporate Restructuring. Washington, D.C.: Brookings Institution.
-
(1990)
Debt, Taxes and Corporate Restructuring
-
-
Auerbach, A.J.1
-
9
-
-
0347032577
-
Corporate Integration, Tax Treaties and Division of the International Tax Base
-
Ault, H.J. (1992). Corporate Integration, Tax Treaties and Division of the International Tax Base. Tax Law Review 47, 565-608.
-
(1992)
Tax Law Review
, vol.47
, pp. 565-608
-
-
Ault, H.J.1
-
10
-
-
0345771468
-
-
Canberra: AGPS
-
Australian Financial System Inquiry (1981). Final Report (Campbell Report). Canberra: AGPS.
-
(1981)
Final Report (Campbell Report)
-
-
-
11
-
-
0042355474
-
-
Draft White Paper. Canberra: AGPS
-
Australian Government (1985a). Reform of the Australian Tax System, Draft White Paper. Canberra: AGPS.
-
(1985)
Reform of the Australian Tax System
-
-
-
12
-
-
0039575294
-
Earnings Retention, New Capital and the Growth of the Firm
-
Baumol, W.J., P. Heim, B.G. Malkiel, and R.E. Quandt (1970). Earnings Retention, New Capital and the Growth of the Firm. Review of Economics and Statistics 52, 345-355.
-
(1970)
Review of Economics and Statistics
, vol.52
, pp. 345-355
-
-
Baumol, W.J.1
Heim, P.2
Malkiel, B.G.3
Quandt, R.E.4
-
14
-
-
0000118836
-
Imperfect Information, Dividend Policy, and the Bird in the Hand Fallacy
-
Bhattacharya, S. (1979). Imperfect Information, Dividend Policy, and the Bird in the Hand Fallacy. Bell Journal of Economics 120, 259-270.
-
(1979)
Bell Journal of Economics
, vol.120
, pp. 259-270
-
-
Bhattacharya, S.1
-
15
-
-
0347032576
-
Imputation, and the Foreign Tax Credit: Some Critical Notes from an International Perspective
-
Bird, R.M. (1987). Imputation, and the Foreign Tax Credit: Some Critical Notes from an International Perspective. Australian Tax Forum 4, 1-34.
-
(1987)
Australian Tax Forum
, vol.4
, pp. 1-34
-
-
Bird, R.M.1
-
16
-
-
0347663449
-
International Aspects of Tax Reform in Australia
-
J.G. Head (ed.), Sydney: Australian Tax Research Foundation
-
Bird, R.M. (1989). International Aspects of Tax Reform in Australia. In J.G. Head (ed.), Australian Tax Reform in Retrospect and Prospect. Sydney: Australian Tax Research Foundation.
-
(1989)
Australian Tax Reform in Retrospect and Prospect
-
-
Bird, R.M.1
-
17
-
-
0346402561
-
The Personal Income Tax in an Interdependent World
-
S. Cnossen and R.M. Bird (eds.), Amsterdam: North Holland
-
Bird, R.M., and C.E. McLure, Jr. (1990). The Personal Income Tax in an Interdependent World. In S. Cnossen and R.M. Bird (eds.), The Personal Income Tax: Phoenix from the Ashes? Amsterdam: North Holland.
-
(1990)
The Personal Income Tax: Phoenix from the Ashes?
-
-
Bird, R.M.1
McLure Jr., C.E.2
-
18
-
-
0006032065
-
Corporate Taxation in Canada: Toward an Efficient System
-
W.R. Thirsk and J. Whalley (eds.), Toronto: Canadian Tax Foundation
-
Boadway, R., N. Bruce, and J. Mintz (1982). Corporate Taxation in Canada: Toward an Efficient System. In W.R. Thirsk and J. Whalley (eds.), Tax Policy Options in the 1980s. Toronto: Canadian Tax Foundation.
-
(1982)
Tax Policy Options in the 1980s
-
-
Boadway, R.1
Bruce, N.2
Mintz, J.3
-
19
-
-
0002495982
-
On the Design of a Neutral Business Tax under Uncertainty
-
Bond, S. and M. Devereux (1995), On the Design of a Neutral Business Tax under Uncertainty. Journal of Public Economics 58, 57-71.
-
(1995)
Journal of Public Economics
, vol.58
, pp. 57-71
-
-
Bond, S.1
Devereux, M.2
-
21
-
-
0003075752
-
The Incidence and Allocation Effects of a Tax on Corporate Distributions
-
Bradford, D.F. (1981). The Incidence and Allocation Effects of a Tax on Corporate Distributions. Journal of Public Economics 15, 1-22.
-
(1981)
Journal of Public Economics
, vol.15
, pp. 1-22
-
-
Bradford, D.F.1
-
23
-
-
0003312605
-
Business Income Taxation and Investment Incentives
-
Essays in Honour of Alvin H. Hansen. New York: Norton
-
Brown, E.C. (1948). Business Income Taxation and Investment Incentives. In Income, Employment and Public Policy. Essays in Honour of Alvin H. Hansen. New York: Norton.
-
(1948)
Income, Employment and Public Policy
-
-
Brown, E.C.1
-
26
-
-
0347032578
-
-
London: HMSO
-
Committee on National Debt and Taxation (1927). Report (Colwyn Report). London: HMSO.
-
(1927)
Report (Colwyn Report)
-
-
-
27
-
-
0000961278
-
Incidence of an Interest Income Tax
-
Diamond, P. A. (1970). Incidence of an Interest Income Tax. Journal of Economic Theory 2, 211-224.
-
(1970)
Journal of Economic Theory
, vol.2
, pp. 211-224
-
-
Diamond, P.A.1
-
28
-
-
0002979266
-
Optimal Taxation and Public Production. I: Production Efficiency. II: Tax Rules
-
Diamond, P., and J. Mirrlees (1971). Optimal Taxation and Public Production. I: Production Efficiency. II: Tax Rules. American Economic Review 61, 8-27, 261-78.
-
(1971)
American Economic Review
, vol.61
, pp. 8-27
-
-
Diamond, P.1
Mirrlees, J.2
-
29
-
-
38249034156
-
Neutral Taxation under Uncertainty
-
Fane, G. (1987). Neutral Taxation Under Uncertainty. Journal of Public Economics 33, 95-105.
-
(1987)
Journal of Public Economics
, vol.33
, pp. 95-105
-
-
Fane, G.1
-
30
-
-
0002329887
-
Corporate Taxation and Dividend Behaviour
-
Feldstein, M.S. (1970). Corporate Taxation and Dividend Behaviour. Review of Economic Studies 37, 57-72.
-
(1970)
Review of Economic Studies
, vol.37
, pp. 57-72
-
-
Feldstein, M.S.1
-
31
-
-
84959836106
-
Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates
-
Feldstein, M.S. (1974). Incidence of a Capital Income Tax in a Growing Economy with Variable Savings Rates. Review of Economic Studies 41 (4), 505-513.
-
(1974)
Review of Economic Studies
, vol.41
, Issue.4
, pp. 505-513
-
-
Feldstein, M.S.1
-
33
-
-
0039186619
-
A Disaggregate Equilibrium Model of Tax Distortions among Assets, Sectors and Industries
-
Fullerton, D., and Y. Henderson (1989). A Disaggregate Equilibrium Model of Tax Distortions Among Assets, Sectors and Industries. International Economic Review 30, 391-413.
-
(1989)
International Economic Review
, vol.30
, pp. 391-413
-
-
Fullerton, D.1
Henderson, Y.2
-
35
-
-
0346402563
-
The Future of U.K. Corporation Tax
-
J.G. Head and R. Krever (eds.), (forthcoming)
-
Gammie, M. (1996). "The Future of U.K. Corporation Tax." In J.G. Head and R. Krever (eds.), Company Tax Systems (forthcoming).
-
(1996)
Company Tax Systems
-
-
Gammie, M.1
-
36
-
-
0141936213
-
Taxation, Corporate Capital Structure, and Financial Distress
-
L.H. Summers (ed.)
-
Gertler, M., and R.G. Hubbard (1990). "Taxation, Corporate Capital Structure, and Financial Distress." In L.H. Summers (ed.), Tax Policy and the Economy, Vol. 4.
-
(1990)
Tax Policy and the Economy
, vol.4
-
-
Gertler, M.1
Hubbard, R.G.2
-
37
-
-
78149238377
-
-
Washington, DC: US Treasury Department, Division of Tax Research
-
Goode, R.B. (1948). The Postwar Corporation Tax Structure. Washington, DC: US Treasury Department, Division of Tax Research.
-
(1948)
The Postwar Corporation Tax Structure
-
-
Goode, R.B.1
-
38
-
-
84977711697
-
Can Capital Income Taxes Survive in Open Economies?
-
Gordon, R.H. (1992). "Can Capital Income Taxes Survive in Open Economies?" Journal of Finance 47(3), 1159-1180.
-
(1992)
Journal of Finance
, vol.47
, Issue.3
, pp. 1159-1180
-
-
Gordon, R.H.1
-
39
-
-
84981675528
-
Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results
-
Gordon, R.H., and D.F. Bradford (1980). "Taxation and the Stock Market Valuation of Capital Gains and Dividends: Theory and Empirical Results." Journal of Public Economics 14, 109-136.
-
(1980)
Journal of Public Economics
, vol.14
, pp. 109-136
-
-
Gordon, R.H.1
Bradford, D.F.2
-
40
-
-
0039420850
-
Corporation Finance
-
H.J. Aaron and J.A. Pechman (eds.), Washington, DC: Brookings Institution
-
Gordon, R.H., and B.G. Malkiel (1981). "Corporation Finance." In H.J. Aaron and J.A. Pechman (eds.), How Taxes Affect Economic Behaviour. Washington, DC: Brookings Institution.
-
(1981)
How Taxes Affect Economic Behaviour
-
-
Gordon, R.H.1
Malkiel, B.G.2
-
41
-
-
0010724427
-
Do We Collect Any Revenue from Taxing Capital Income?
-
Gordon, R.H., and J. Slemrod (1988). "Do We Collect Any Revenue from Taxing Capital Income?" Tax Policy and the Economy 2, 89-130.
-
(1988)
Tax Policy and the Economy
, vol.2
, pp. 89-130
-
-
Gordon, R.H.1
Slemrod, J.2
-
42
-
-
0347663448
-
The Social Cost of Non-Neutral Taxation: Estimates for Nonresidential Capital
-
C.R. Hulten (ed.), Washington: Urban Institute
-
Gravelle, J.G. (1981). "The Social Cost of Non-Neutral Taxation: Estimates for Nonresidential Capital." In C.R. Hulten (ed.), Depreciation, Inflation, and the Taxation of Income from Capital. Washington: Urban Institute.
-
(1981)
Depreciation, Inflation, and the Taxation of Income from Capital
-
-
Gravelle, J.G.1
-
44
-
-
84936421683
-
The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good
-
Gravelle, J.G. and L. Kotlikoff (1989). "The Incidence and Efficiency Costs of Corporate Taxation when Corporate and Noncorporate Firms Produce the Same Good." Journal of Political Economy 97, 749-780.
-
(1989)
Journal of Political Economy
, vol.97
, pp. 749-780
-
-
Gravelle, J.G.1
Kotlikoff, L.2
-
45
-
-
0000841351
-
The Incidence of the Corporation Income Tax
-
Harberger, A.C. (1962). "The Incidence of the Corporation Income Tax." Journal of Political Economy 70, 215-240.
-
(1962)
Journal of Political Economy
, vol.70
, pp. 215-240
-
-
Harberger, A.C.1
-
46
-
-
0003270723
-
Efficiency Effects of Taxes on Income from Capital
-
M. Krzyzaniak (ed.), Detroit: Wayne State University Press
-
Harberger, A.C. (1966). "Efficiency Effects of Taxes on Income from Capital." In M. Krzyzaniak (ed.), Effects of Corporation Income Tax. Detroit: Wayne State University Press.
-
(1966)
Effects of Corporation Income Tax
-
-
Harberger, A.C.1
-
47
-
-
0001265749
-
Tax Policy and Foreign Direct Investment
-
Hartman, D. (1985). "Tax Policy and Foreign Direct Investment." Journal of Public Economics 26, 107-121.
-
(1985)
Journal of Public Economics
, vol.26
, pp. 107-121
-
-
Hartman, D.1
-
48
-
-
0347032568
-
Tax Reform in Australia
-
Head, J.G. (1977). "Tax Reform in Australia." Economic Papers, No. 77.
-
(1977)
Economic Papers
, vol.77
-
-
Head, J.G.1
-
49
-
-
0347663444
-
Imputation in the Context of Taxation Reform
-
Bureau of Industry Economics, Occasional Paper 17. Canberra: AGPS
-
Head, J.G. (1993), "Imputation in the Context of Taxation Reform." In Bureau of Industry Economics, Dividend Imputation Policy Forum, Occasional Paper 17. Canberra: AGPS.
-
(1993)
Dividend Imputation Policy Forum
-
-
Head, J.G.1
-
51
-
-
0000990091
-
A Note on the Optimal Taxation of International Investment Income
-
Horst, T. (1980). "A Note on the Optimal Taxation of International Investment Income." Quarterly Journal of Economics 94, 793-798.
-
(1980)
Quarterly Journal of Economics
, vol.94
, pp. 793-798
-
-
Horst, T.1
-
52
-
-
0004001269
-
-
Fourth Report on the IFS Capital Taxes Group, Commentary No. 26. London: Institute for Fiscal Studies
-
Institute for Fiscal Studies (1991). Equity for Companies: A Corporation Tax for the 1990s, Fourth Report on the IFS Capital Taxes Group, Commentary No. 26. London: Institute for Fiscal Studies.
-
(1991)
Equity for Companies: A Corporation Tax for the 1990s
-
-
-
53
-
-
44649197264
-
Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structures
-
Jensen, M.C. and W. Meckling (1976). "Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structures." Journal of Financial Economics 3, 305-360.
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.2
-
54
-
-
0346402557
-
Dividend Behaviour and the Theory of the Firm
-
King, M.A. (1974). "Dividend Behaviour and the Theory of the Firm." Economica 41, 25-34.
-
(1974)
Economica
, vol.41
, pp. 25-34
-
-
King, M.A.1
-
56
-
-
84914585390
-
The Cash Flow Corporate Income Tax
-
M. Feldstein (ed.), Cambridge, Mass.: MIT Press
-
King, M.A. (1987). "The Cash Flow Corporate Income Tax." In M. Feldstein (ed.), The Effects of Taxation on Capital Accumulation. Cambridge, Mass.: MIT Press.
-
(1987)
The Effects of Taxation on Capital Accumulation
-
-
King, M.A.1
-
57
-
-
0346402554
-
The Long-Run Burden of a General Tax on Profits in a Neoclassical World
-
Krzyzaniak, M. (1967). "The Long-Run Burden of a General Tax on Profits in a Neoclassical World." Public Finance/Finances Publiques 22(4), 472-491.
-
(1967)
Public Finance/Finances Publiques
, vol.22
, Issue.4
, pp. 472-491
-
-
Krzyzaniak, M.1
-
58
-
-
0346402552
-
Impossibility Theorems and Incidence of Government Size: An Effort at Reconstruction of Modern Incidence Theory
-
Krzyzaniak, M. (1981). "Impossibility Theorems and Incidence of Government Size: An Effort at Reconstruction of Modern Incidence Theory." Public Finance/Finances Publiques, 36(3), 311-336.
-
(1981)
Public Finance/Finances Publiques
, vol.36
, Issue.3
, pp. 311-336
-
-
Krzyzaniak, M.1
-
60
-
-
0002744905
-
Distribution of Incomes of Corporations among Dividends, Retained Earnings and Taxes
-
Lintner, J. (1956). "Distribution of Incomes of Corporations among Dividends, Retained Earnings and Taxes." American Economic Review 46, 97-113.
-
(1956)
American Economic Review
, vol.46
, pp. 97-113
-
-
Lintner, J.1
-
62
-
-
0347032569
-
Integration of the Corporate and Personal Income Taxes: The Bogus Issue of Shifting
-
Mieszkowski, P. (1972). "Integration of the Corporate and Personal Income Taxes: The Bogus Issue of Shifting." Finanzarchiv 31, 286-297.
-
(1972)
Finanzarchiv
, vol.31
, pp. 286-297
-
-
Mieszkowski, P.1
-
63
-
-
84944072660
-
Debt and Taxes
-
Miller, M.H. (1977). "Debt and Taxes." Journal of Finance 32, 261-275.
-
(1977)
Journal of Finance
, vol.32
, pp. 261-275
-
-
Miller, M.H.1
-
64
-
-
0001699517
-
Dividend Policy, Growth and the Valuation of Shares
-
Miller, M.H., and F. Modigliani (1961). "Dividend Policy, Growth and the Valuation of Shares." Journal of Business 34(4), 411-433.
-
(1961)
Journal of Business
, vol.34
, Issue.4
, pp. 411-433
-
-
Miller, M.H.1
Modigliani, F.2
-
65
-
-
84939429904
-
Dividend Policy under Asymmetric Information
-
Miller, M.H., and K. Rock (1985). "Dividend Policy under Asymmetric Information." Journal of Finance 40, 1031-1051.
-
(1985)
Journal of Finance
, vol.40
, pp. 1031-1051
-
-
Miller, M.H.1
Rock, K.2
-
66
-
-
0007631498
-
Is There a Future for Capital Income Taxation?
-
Mintz, J.M. (1994). "Is There a Future for Capital Income Taxation?" Canadian Tax Journal 24(6), 1469-1503.
-
(1994)
Canadian Tax Journal
, vol.24
, Issue.6
, pp. 1469-1503
-
-
Mintz, J.M.1
-
67
-
-
0000294096
-
The Cost of Capital, Corporation Finance and the Theory of Investment
-
Modigliani, F., and M.H. Miller (1958). "The Cost of Capital, Corporation Finance and the Theory of Investment." American Economic Review 48, 261-297.
-
(1958)
American Economic Review
, vol.48
, pp. 261-297
-
-
Modigliani, F.1
Miller, M.H.2
-
68
-
-
0000687546
-
Corporate Income Taxes and the Cost of Capital: A Correction
-
Modigliani, F., and M.H. Miller (1963). "Corporate Income Taxes and the Cost of Capital: A Correction." American Economic Review 53(3), 433-443.
-
(1963)
American Economic Review
, vol.53
, Issue.3
, pp. 433-443
-
-
Modigliani, F.1
Miller, M.H.2
-
69
-
-
0347663447
-
The Treatment of International Capital Income
-
J.G. Head (ed.), Sydney: Australian Tax Research Foundation
-
Musgrave, P.B. (1983). "The Treatment of International Capital Income." In J.G. Head (ed.), Taxation Issues of the 1980s. Sydney: Australian Tax Research Foundation.
-
(1983)
Taxation Issues of the 1980s
-
-
Musgrave, P.B.1
-
70
-
-
0347032574
-
Interjurisdictional Coordination of Capital Income
-
S. Cnossen (ed.), Deventer: Kluwer
-
Musgrave P.B. (1987). "Interjurisdictional Coordination of Capital Income." In S. Cnossen (ed.), Tax Coordination in the European Community. Deventer: Kluwer.
-
(1987)
Tax Coordination in the European Community
-
-
Musgrave, P.B.1
-
73
-
-
0009218406
-
A Model to Measure the Effects of Taxes on the Real and Financial Decisions of the Firm
-
Nadeau, S. (1988). "A Model to Measure the Effects of Taxes on the Real and Financial Decisions of the Firm." National Tax Journal 41, 467-481.
-
(1988)
National Tax Journal
, vol.41
, pp. 467-481
-
-
Nadeau, S.1
-
75
-
-
84980219409
-
Company Tax and Company Finance
-
Australian Financial System Inquiry, Canberra: AGPS
-
Officer, R.R. (1982). "Company Tax and Company Finance." In Australian Financial System Inquiry, Commissioned Studies and Selected Papers. Canberra: AGPS.
-
(1982)
Commissioned Studies and Selected Papers
-
-
Officer, R.R.1
-
77
-
-
0002026279
-
The Economic Effects of Dividend Taxation
-
E. Altman and M. Subrahmanyam (eds.), Homewood, Ill.: Irwin
-
Poterba, J.M., and L.H. Summers (1985). "The Economic Effects of Dividend Taxation." In E. Altman and M. Subrahmanyam (eds.), Recent Advances in Corporate Finance. Homewood, Ill.: Irwin.
-
(1985)
Recent Advances in Corporate Finance
-
-
Poterba, J.M.1
Summers, L.H.2
-
79
-
-
0347663446
-
-
Ottawa: Queens Printer
-
Royal Commission on Taxation (1966). Report (Carter Report). Ottawa: Queens Printer.
-
(1966)
Report (Carter Report)
-
-
-
80
-
-
0345771463
-
International Aspects of the Taxation of Corporations and Shareholders
-
Sato, M., and R.M. Bird (1975). "International Aspects of the Taxation of Corporations and Shareholders." IMF Staff Papers 22, 384-455.
-
(1975)
IMF Staff Papers
, vol.22
, pp. 384-455
-
-
Sato, M.1
Bird, R.M.2
-
82
-
-
0003153613
-
Taxation and the Cost of Capital: The 'Old' View, the 'New' View and Another View
-
D.F. Bradford (ed.)
-
Sinn, H-W. (1991). "Taxation and the Cost of Capital: The 'Old' View, the 'New' View and Another View." In D.F. Bradford (ed.), Tax Policy and the Economy 5, 25-54.
-
(1991)
Tax Policy and the Economy
, vol.5
, pp. 25-54
-
-
Sinn, H.-W.1
-
83
-
-
0003282264
-
Effect of Taxation with International Capital Mobility
-
H.J. Aaron, H. Galper, and J.A. Pechman (eds.), Washington, DC: Brookings Institution
-
Slemrod, J. (1988). "Effect of Taxation with International Capital Mobility." In H.J. Aaron, H. Galper, and J.A. Pechman (eds.), Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax. Washington, DC: Brookings Institution.
-
(1988)
Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax
-
-
Slemrod, J.1
-
84
-
-
34249769943
-
From the Global Income Tax to the Dual Income Tax: Recent Tax Reforms in the Nordic Countries
-
Sorensen, P.B. (1994). "From the Global Income Tax to the Dual Income Tax: Recent Tax Reforms in the Nordic Countries." International Tax and Public Finance 1(1), 57-79.
-
(1994)
International Tax and Public Finance
, vol.1
, Issue.1
, pp. 57-79
-
-
Sorensen, P.B.1
-
85
-
-
0002241517
-
Taxation, Corporate Financial Policy and the Cost of Capital
-
Stiglitz, J.E. (1973). "Taxation, Corporate Financial Policy and the Cost of Capital." Journal of Public Economics 2, 1-34.
-
(1973)
Journal of Public Economics
, vol.2
, pp. 1-34
-
-
Stiglitz, J.E.1
-
86
-
-
0000985658
-
Capital Taxation and Accumulation in a Life-Cycle Growth Model
-
Summers, L.H. (1981). "Capital Taxation and Accumulation in a Life-Cycle Growth Model." American Economic Review 71, 533-544.
-
(1981)
American Economic Review
, vol.71
, pp. 533-544
-
-
Summers, L.H.1
-
87
-
-
0346402556
-
Corporate Integration: An Economic Perspective
-
Sunley, E.M. (1992). "Corporate Integration: An Economic Perspective." Tax Law Review 47, 621-643.
-
(1992)
Tax Law Review
, vol.47
, pp. 621-643
-
-
Sunley, E.M.1
-
88
-
-
0012635679
-
-
Cambridge, Mass.: Harvard University Press
-
Surrey, S. (1973). Pathways to Tax Reform. Cambridge, Mass.: Harvard University Press.
-
(1973)
Pathways to Tax Reform
-
-
Surrey, S.1
-
89
-
-
0347663443
-
Is There a Case for Complete Integration of Corporate and Personal Income Taxes
-
Australian Financial System Inquiry, Canberra: AGPS
-
Swan, P. (1982). "Is There a Case for Complete Integration of Corporate and Personal Income Taxes." In Australian Financial System Inquiry, Commissioned Studies and Selected Papers, vol. 3. Canberra: AGPS.
-
(1982)
Commissioned Studies and Selected Papers
, vol.3
-
-
Swan, P.1
-
90
-
-
0346402558
-
-
Canberra: AGPS
-
Taxation Review Committee (1975). Full Report (Asprey Report). Canberra: AGPS.
-
(1975)
Full Report (Asprey Report)
-
-
-
91
-
-
0039945935
-
-
Washington, DC: Government Printing Office
-
US Treasury Department (1977). Blueprints for Basic Tax Reform. Washington, DC: Government Printing Office.
-
(1977)
Blueprints for Basic Tax Reform
-
-
-
93
-
-
0345771465
-
The Relation and Integration of Individual and Corporate Income Taxes
-
Warren, A.C. (1981). "The Relation and Integration of Individual and Corporate Income Taxes." Harvard Law Review 94, 719-800.
-
(1981)
Harvard Law Review
, vol.94
, pp. 719-800
-
-
Warren, A.C.1
-
95
-
-
0001238299
-
On the 'Traditional' and 'New' Views of Dividend Taxation
-
Zodrow, G.R. (1991). "On the 'Traditional' and 'New' Views of Dividend Taxation." National Tax Journal 44, 497-509.
-
(1991)
National Tax Journal
, vol.44
, pp. 497-509
-
-
Zodrow, G.R.1
-
96
-
-
0347032575
-
A Corporate Cash Flow Tax as an Income Tax Integration Measure
-
J.G. Head and R. Krever (eds.), (forthcoming)
-
Zodrow, G.R. (1996). "A Corporate Cash Flow Tax as an Income Tax Integration Measure." In J.G. Head and R. Krever (eds.), Company Tax Systems (forthcoming).
-
(1996)
Company Tax Systems
-
-
Zodrow, G.R.1
|