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Volumn 4, Issue 3, 1997, Pages 337-359

Measuring Effective Tax Rates in the Presence of Multiple Inputs: A Production Based Approach

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EID: 0347702281     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1008620522432     Document Type: Article
Times cited : (19)

References (17)
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    • Auerbach, A.1
  • 2
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    • Corporate Taxation and the Cost of Holding Inventories
    • Boadway, R., N. Bruce and J. Mintz. (1982). "Corporate Taxation and the Cost of Holding Inventories." Canadian Journal of Economics 15, 278-293.
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    • Boadway, R.1    Bruce, N.2    Mintz, J.3
  • 3
    • 0041361445 scopus 로고
    • Taxation, Inflation and the Effective Marginal Tax Rate on Capital in Canada
    • Boadway, R., N. Brace and J. Mintz. (1984). "Taxation, Inflation and the Effective Marginal Tax Rate on Capital in Canada." Canadian Journal of Economics 17, 62-79.
    • (1984) Canadian Journal of Economics , vol.17 , pp. 62-79
    • Boadway, R.1    Brace, N.2    Mintz, J.3
  • 4
    • 0347032476 scopus 로고
    • The Theory and Measurement of Marginal Effective Tax Rates
    • J. Mintz and D. Purvis (eds.), Kingston, Ontario: The John Deutsch Institute for Economic Policy
    • Boadway, R. (1987). "The Theory and Measurement of Marginal Effective Tax Rates." In J. Mintz and D. Purvis (eds.), The Impact of Taxation on Business Activity. Kingston, Ontario: The John Deutsch Institute for Economic Policy.
    • (1987) The Impact of Taxation on Business Activity
    • Boadway, R.1
  • 5
    • 0346402480 scopus 로고
    • Indirect Taxes and Investment Incentives in Malaysia
    • A. Shah (ed.), Published for the World Bank, Oxford University Press
    • Boadway, R., D. Chua and F. Flatters. (1995). "Indirect Taxes and Investment Incentives in Malaysia." In A. Shah (ed.), Fiscal Incentives for Investment and Innovation. (pp. 375-389) Published for the World Bank, Oxford University Press.
    • (1995) Fiscal Incentives for Investment and Innovation , pp. 375-389
    • Boadway, R.1    Chua, D.2    Flatters, F.3
  • 6
  • 8
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    • Capital Theory and Investment Behavior
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    • (1963) American Economic Review , vol.53 , pp. 247-259
    • Jorgenson, D.1
  • 11
    • 0345771389 scopus 로고
    • New York's Business Tax Competitiveness
    • KPMG. (1994). "New York's Business Tax Competitiveness." State Tax Notes July 18, 161-189.
    • (1994) State Tax Notes , vol.JULY 18 , pp. 161-189
  • 12
    • 0041053242 scopus 로고
    • Measuring Non-Neutralities of Sales and Excise Taxes in Canada
    • Kuo, C., T. McGirr and S. Poddar. (1988). "Measuring Non-Neutralities of Sales and Excise Taxes in Canada." Canadian Tax Journal May-June, 655-700.
    • (1988) Canadian Tax Journal , vol.MAY-JUNE , pp. 655-700
    • Kuo, C.1    McGirr, T.2    Poddar, S.3
  • 13
    • 0347032478 scopus 로고
    • Tax Effects on the Cost of Capital
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    • McKenzie, K. J., and J. M. Mintz. (1992). "Tax Effects on the Cost of Capital." In J. Shoven and J. Whalley (eds.), Canada-U.S. Tax Comparisons. (pp. 189-216) Chicago, IL: University of Chicago Press.
    • (1992) Canada-U.S. Tax Comparisons , pp. 189-216
    • McKenzie, K.J.1    Mintz, J.M.2
  • 15
    • 0004083697 scopus 로고
    • The Implications of Risk and Irreversibility for the Measurement of Marginal Effect Tax Rates on Capital
    • McKenzie, K. J. (1994). "The Implications of Risk and Irreversibility for the Measurement of Marginal Effect Tax Rates on Capital." Canadian Journal of Economics 27(3), 604-619.
    • (1994) Canadian Journal of Economics , vol.27 , Issue.3 , pp. 604-619
    • McKenzie, K.J.1
  • 17
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    • Discussion Paper 93-29, Government and Competitiveness Series, School of Policy Studies, Queen's University, Kingston, Ontario
    • Wilton, D., and D. Prescott. (1993). "The Effects of Tax Incentives on Wage and Labour Costs." Discussion Paper 93-29, Government and Competitiveness Series, School of Policy Studies, Queen's University, Kingston, Ontario.
    • (1993) The Effects of Tax Incentives on Wage and Labour Costs
    • Wilton, D.1    Prescott, D.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.