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Volumn 84, Issue 1, 2004, Pages 43-47

Tax neutrality under irreversibility and risk aversion

Author keywords

Investment under uncertainty; Real options; Risk aversion; Tax neutrality

Indexed keywords


EID: 2542468730     PISSN: 01651765     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.econlet.2003.12.010     Document Type: Article
Times cited : (26)

References (9)
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    • 0006107886 scopus 로고    scopus 로고
    • Taxation and investment decisions: A real option approach
    • Agliardi E. Taxation and investment decisions: a real option approach Australian Economic Papers 40 2001 44-55
    • (2001) Australian Economic Papers , vol.40 , pp. 44-55
    • Agliardi, E.1
  • 2
    • 85015692260 scopus 로고
    • The pricing of options and corporate liabilities
    • Black F. Scholes M.S. The pricing of options and corporate liabilities Journal of Political Economy 81 1973 637-654
    • (1973) Journal of Political Economy , vol.81 , pp. 637-654
    • Black, F.1    Scholes, M.S.2
  • 3
  • 5
    • 0344265049 scopus 로고    scopus 로고
    • Le choix de capacité comme l'exercice d'une option d'achat financière
    • Harchaoui T.M. Lasserre P. Le choix de capacité comme l'exercice d'une option d'achat financière Canadian Journal of Economics 29 1996 271-288
    • (1996) Canadian Journal of Economics , vol.29 , pp. 271-288
    • Harchaoui, T.M.1    Lasserre, P.2
  • 7
    • 0002622080 scopus 로고    scopus 로고
    • Neutral taxation under uncertainty - A real options approach
    • Niemann R. Neutral taxation under uncertainty - a real options approach Finanz Archiv 56 1999 51-66
    • (1999) Finanz Archiv , vol.56 , pp. 51-66
    • Niemann, R.1
  • 8
    • 0000761727 scopus 로고
    • Tax deductibility of economic depreciation to insure invariant valuations
    • Samuelson P.A. Tax deductibility of economic depreciation to insure invariant valuations Journal of Political Economy 72 1964 604-606
    • (1964) Journal of Political Economy , vol.72 , pp. 604-606
    • Samuelson, P.A.1
  • 9
    • 0036098306 scopus 로고    scopus 로고
    • Partially irreversible investment decisions and taxation under uncertainty: A real option approach
    • Sureth C. Partially irreversible investment decisions and taxation under uncertainty: a real option approach German Economic Review 3 2002 185-221
    • (2002) German Economic Review , vol.3 , pp. 185-221
    • Sureth, C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.