Generalised R-based and S-based taxes under uncertainty

Journal of Public Economics

Volumn 87, Issue 5-6, 2003, Pages 1291-1311

  Bond, Stephen R ^a,c   Devereux, Michael P ^b,c  

^a NUFFIELD COLLEGE   (United Kingdom)

^b UNIVERSITY OF WARWICK   (United Kingdom)

^c INSTITUTE FOR FISCAL STUDIES   (United Kingdom)

Author keywords

Cash flow taxes; Neutrality; Uncertainty

Indexed keywords

EID: 0037730187     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(01)00161-X     Document Type: Article

References (7)

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3. Bond, S.R., Devereux, M.P., 1999. Generalised R-based and S-based taxes under uncertainty. Institute for Fiscal Studies Working Paper no. W99/9, http://www.ifs.org.uk/workingpapers/
4. Brown E.C.Business-income taxation and investment incentives Income, Employment and Public Policy: Essays in Honor of Alvin. H. Hansen 1948 NortonNew York
5. Fane G.Neutral taxation under uncertainty Journal of Public Economics 33 1987 95-105
6. IFS Capital Taxes Group Equity for Companies: A Corporation Tax for the 1990s, Commentary No. 26 1991 The Institute for Fiscal StudiesLondon
7. Meade J.E. The Structure and Reform of Direct Taxation 1978 Allen and UnwinLondon