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Volumn 6, Issue 1, 1999, Pages 79-88

Personal Taxation and Investment Incentives in a Small Open Economy

Author keywords

personal taxation; small firms; small open economy

Indexed keywords


EID: 0041361447     PISSN: 09275940     EISSN: 15736970     Source Type: Journal    
DOI: 10.1023/A:1008699920869     Document Type: Article
Times cited : (9)

References (12)
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    • Auerbach, A.J.1    King, M.A.2
  • 2
    • 38249012906 scopus 로고
    • Problems with Integrating Corporate and Personal Income Taxes in an Open Economy
    • Boadway, R., and N. Bruce. (1992). “Problems with Integrating Corporate and Personal Income Taxes in an Open Economy. ” Journal of Public Economics 48, 39–66. DOI: 10.1016/0047-2727(92)90041-D
    • (1992) Journal of Public Economics , vol.48 , pp. 39-66
    • Boadway, R.1    Bruce, N.2
  • 3
    • 85132612880 scopus 로고
    • Capital Asset Pricing Model
    • Eatwell, M. Milgate, P. Newman, The New Palgrave, Finance. Macmillan Press
    • Brennan, M. J. (1989). “Capital Asset Pricing Model. ” In J. Eatwell, M. Milgate, and P. Newman (eds.), The New Palgrave: Finance. Macmillan Press.
    • (1989)
  • 5
    • 0001913133 scopus 로고
    • The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes
    • Devereux, M. P., and H. Freeman. (1995). “The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes. ” International Tax and Public Finance 2, 85–106. DOI: 10.1007/BF00873108
    • (1995) International Tax and Public Finance , vol.2 , pp. 85-106
    • Devereux, M.P.1    Freeman, H.2
  • 6
    • 70350105111 scopus 로고
    • Taxation of Corporate Capital Income: Tax Revenues versus Tax Distortions
    • Gordon, R. H. (1985). “Taxation of Corporate Capital Income: Tax Revenues versus Tax Distortions. ” Quarterly Journal of Economics 100, 1–27. DOI: 10.2307/1885733
    • (1985) Quarterly Journal of Economics , vol.100 , pp. 1-27
    • Gordon, R.H.1
  • 7
    • 0001502886 scopus 로고    scopus 로고
    • Why is Capital so Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation
    • Gordon, R. H., and A. L. Bovenberg. (1997). “Why is Capital so Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation. ” American Economic Review 86, 1057–1075.
    • (1997) American Economic Review , vol.86 , pp. 1057-1075
    • Gordon, R.H.1    Bovenberg, A.L.2
  • 8
    • 85132626362 scopus 로고
    • The Taxation of Income from Capital·A Comparative Study of the United States, the United Kingdom, Sweden, and West Germany
    • King, M. A., and D. Fullerton (eds.). (1984). The Taxation of Income from Capital·A Comparative Study of the United States, the United Kingdom, Sweden, and West Germany. University of Chicago Press.
    • (1984) University of Chicago Press
  • 9
    • 0003114587 scopus 로고
    • The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets
    • Lintner, J. (1965). “The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets. ” The Review of Economics and Statistics 47, 13–37. DOI: 10.2307/1924119
    • (1965) The Review of Economics and Statistics , vol.47 , pp. 13-37
    • Lintner, J.1
  • 10
    • 0001129429 scopus 로고
    • Capital Income Taxation in a Growing Open Economy
    • Nielsen, S. B., and P. B. SØrensen. (1991). “Capital Income Taxation in a Growing Open Economy. ” European Economic Review 35, 179–197. DOI: 10.1016/0014-2921(91)90110-5
    • (1991) European Economic Review , vol.35 , pp. 179-197
    • Nielsen, S.B.1    SØrensen, P.B.2
  • 11
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    • A Theory of Federal Debt Management
    • Roley, V. V. (1979). “A Theory of Federal Debt Management. ” American Economic Review 69, 915–926.
    • (1979) American Economic Review , vol.69 , pp. 915-926
    • Roley, V.V.1
  • 12
    • 38249028761 scopus 로고
    • The 1986 US Tax Reform and the World Capital Market
    • Sinn, H. W. (1988). “The 1986 US Tax Reform and the World Capital Market. ” European Economic Review 32, 325–333. DOI: 10.1016/0014-2921(88)90176-6
    • (1988) European Economic Review , vol.32 , pp. 325-333
    • Sinn, H.W.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.