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Volumn 63, Issue 1, 2007, Pages 46-53

Irreversible capital accumulation and nonlinear tax policy: A note

Author keywords

Nonlinear tax policy; Optimal investment

Indexed keywords


EID: 34548694562     PISSN: 00152218     EISSN: 16140974     Source Type: Journal    
DOI: 10.1628/001522107X186719     Document Type: Article
Times cited : (2)

References (11)
  • 2
    • 85121566155 scopus 로고
    • Optimal Capital Policy with Irreversible Investment
    • Wolfe, J. N, ed, Papers in Honour of Sir John Hicks, University Press, Edinburgh
    • Arrow, K. J. (1968), Optimal Capital Policy with Irreversible Investment, in: Wolfe, J. N. (ed.), Value, Capital, and Growth, Papers in Honour of Sir John Hicks, University Press, Edinburgh, 1-19.
    • (1968) Value, Capital, and Growth , pp. 1-19
    • Arrow, K.J.1
  • 4
    • 84979389299 scopus 로고
    • A General Neutral Profit Tax
    • Devereux, M. P., and Freeman, H. (1991), A General Neutral Profit Tax, Fiscal Studies 12, 1-15.
    • (1991) Fiscal Studies , vol.12 , pp. 1-15
    • Devereux, M.P.1    Freeman, H.2
  • 5
    • 34547482144 scopus 로고    scopus 로고
    • Dynamic Behaviour of the Firm Under Dual Income Taxation
    • Government Institute for Economic Research, Helsinki
    • Kari, S. (1999), Dynamic Behaviour of the Firm Under Dual Income Taxation, VATT Research Report 51, Government Institute for Economic Research, Helsinki.
    • (1999) VATT Research Report , vol.51
    • Kari, S.1
  • 7
  • 8
    • 0000761727 scopus 로고
    • Tax Deductibility of Economic Depreciation to Insure Invariant Valuations
    • Samuelson, P. A. (1964), Tax Deductibility of Economic Depreciation to Insure Invariant Valuations, Journal of Political Economy 72, 604-606.
    • (1964) Journal of Political Economy , vol.72 , pp. 604-606
    • Samuelson, P.A.1
  • 9
    • 0000862719 scopus 로고
    • A Note on the Neutrality of the Cash Flow Corporation Tax
    • Sandmo, A. (1979), A Note on the Neutrality of the Cash Flow Corporation Tax, Economics Letters 4, 173-176.
    • (1979) Economics Letters , vol.4 , pp. 173-176
    • Sandmo, A.1
  • 11
    • 0842339970 scopus 로고
    • Tax Depreciation Policy and Investment Theory
    • Smith, V. (1963), Tax Depreciation Policy and Investment Theory, International Economic Review 4, 80-91.
    • (1963) International Economic Review , vol.4 , pp. 80-91
    • Smith, V.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.