메뉴 건너뛰기




Volumn , Issue , 2007, Pages 140-163

How elastic is the corporate income tax base?

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84927061383     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1017/CBO9780511510823.011     Document Type: Chapter
Times cited : (55)

References (46)
  • 1
    • 84882495840 scopus 로고
    • The Significance of Tax Law Asymmetries:AnEmpirical Investigation
    • Altshuler, Rosanne, and Alan J. Auerbach. 1990. "The Significance of Tax Law Asymmetries:AnEmpirical Investigation."Quarterly Journal of Economics 105(1): 61-86.
    • (1990) Quarterly Journal of Economics , vol.105 , Issue.1 , pp. 61-86
    • Altshuler, R.1    Auerbach, A.J.2
  • 3
    • 38249011135 scopus 로고
    • Tax Policy and Business Fixed Investment in the United States
    • Auerbach, Alan J., and Kevin A. Hassett. 1992. "Tax Policy and Business Fixed Investment in the United States." Journal of Public Economics 47(2): 141-170.
    • (1992) Journal of Public Economics , vol.47 , Issue.2 , pp. 141-170
    • Auerbach, A.J.1    Hassett, K.A.2
  • 5
    • 0344895869 scopus 로고    scopus 로고
    • How Much ShouldWe Trust Differences-in-Differences Estimates?
    • Bertrand, Marianne, Esther Duflo, and Sendhil Mullainathan. 2004. "How Much ShouldWe Trust Differences-in-Differences Estimates?" Quarterly Journal of Economics 119(1): 249-275.
    • (2004) Quarterly Journal of Economics , vol.119 , Issue.1 , pp. 249-275
    • Bertrand, M.1    Duflo, E.2    Mullainathan, S.3
  • 7
    • 0039739920 scopus 로고    scopus 로고
    • Working Paper 73. (Washington, DC: U.S. Department of the Treasury, Office of Tax Analysis)
    • Carroll, Robert, and David Joulfaian. 1997. "Taxes and Corporate Choice of Organizational Form."Working Paper 73. (Washington, DC: U.S. Department of the Treasury, Office of Tax Analysis).
    • (1997) Taxes and Corporate Choice of Organizational Form
    • Carroll, R.1    Joulfaian, D.2
  • 8
  • 10
    • 77956489114 scopus 로고
    • The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act
    • Feldstein, Martin. 1995. "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act." Journal of Political Economy 103(3): 551-572.
    • (1995) Journal of Political Economy , vol.103 , Issue.3 , pp. 551-572
    • Feldstein, M.1
  • 11
    • 0001839252 scopus 로고
    • Which Effective Tax Rate?
    • Fullerton, Don. 1984. "Which Effective Tax Rate?" National Tax Journal 37(1): 23- 41.
    • (1984) National Tax Journal , vol.37 , Issue.1 , pp. 23-41
    • Fullerton, D.1
  • 12
    • 38249038120 scopus 로고
    • The Indexation of Interest, Depreciation, and Capital Gains and Tax Reform in the United States
    • Fullerton, Don. 1987. "The Indexation of Interest, Depreciation, and Capital Gains and Tax Reform in the United States." Journal of Public Economics 32(1): 25-51.
    • (1987) Journal of Public Economics , vol.32 , Issue.1 , pp. 25-51
    • Fullerton, D.1
  • 13
    • 0039779106 scopus 로고    scopus 로고
    • Marginal Effective Tax Rate
    • Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle, eds. (Washington, DC: Urban Institute Press)
    • Fullerton, Don. 1999. "Marginal Effective Tax Rate." In Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle, eds., The Encyclopedia of Taxation and Tax Policy. (Washington, DC: Urban Institute Press), pp. 270-272.
    • (1999) The Encyclopedia of Taxation and Tax Policy , pp. 270-272
    • Fullerton, D.1
  • 14
  • 15
    • 0040944351 scopus 로고    scopus 로고
    • Investment Tax Incentives, Prices, and the Supply of Capital Goods
    • Goolsbee, Austan. 1998a. "Investment Tax Incentives, Prices, and the Supply of Capital Goods." Quarterly Journal of Economics 113(1): 121-148.
    • (1998) Quarterly Journal of Economics , vol.113 , Issue.1 , pp. 121-148
    • Goolsbee, A.1
  • 16
    • 0040944372 scopus 로고    scopus 로고
    • Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax
    • Goolsbee, Austan. 1998b. "Taxes, Organizational Form, and the Deadweight Loss of the Corporate Income Tax." Journal of Public Economics 69 (1): 143-152.
    • (1998) Journal of Public Economics , vol.69 , Issue.1 , pp. 143-152
    • Goolsbee, A.1
  • 17
    • 2342655773 scopus 로고    scopus 로고
    • The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational FormData
    • Goolsbee, Austan. 2004. "The Impact and Inefficiency of the Corporate Income Tax: Evidence from State Organizational FormData." Journal of Public Economics 88(11): 2283-2299.
    • (2004) Journal of Public Economics , vol.88 , Issue.11 , pp. 2283-2299
    • Goolsbee, A.1
  • 19
    • 0001120538 scopus 로고
    • Tax Distortions to the Choice of Organizational Form
    • Gordon, Roger H., and Jeffrey K. MacKie-Mason. 1994. "Tax Distortions to the Choice of Organizational Form." Journal of Public Economics 55(2): 279-306.
    • (1994) Journal of Public Economics , vol.55 , Issue.2 , pp. 279-306
    • Gordon, R.H.1    MacKie-Mason, J.K.2
  • 20
    • 0039862117 scopus 로고    scopus 로고
    • How Much Do Taxes Discourage Incorporation?
    • Gordon, Roger H., and Jeffrey K. MacKie-Mason. 1997. "How Much Do Taxes Discourage Incorporation?" Journal of Finance 52(2): 477-505.
    • (1997) Journal of Finance , vol.52 , Issue.2 , pp. 477-505
    • Gordon, R.H.1    MacKie-Mason, J.K.2
  • 21
    • 0010724427 scopus 로고
    • Do We Collect Any Revenue from Taxing Capital Income?
    • Lawrence Summers, ed (Cambridge, MA: MIT Press)
    • Gordon, Roger H., and Joel Slemrod. 1988. "Do We Collect Any Revenue from Taxing Capital Income?" In Lawrence Summers, ed., Tax Policy and the Economy, vol. 2 (Cambridge, MA: MIT Press), pp. 89-103.
    • (1988) Tax Policy and the Economy , vol.2 , pp. 89-103
    • Gordon, R.H.1    Slemrod, J.2
  • 23
    • 0040362553 scopus 로고    scopus 로고
    • How Big Are the Tax Benefits of Debt?
    • Graham, John. 2000. "How Big Are the Tax Benefits of Debt?" Journal of Finance 55(5): 1901-1941.
    • (2000) Journal of Finance , vol.55 , Issue.5 , pp. 1901-1941
    • Graham, J.1
  • 24
    • 0011511432 scopus 로고
    • Effects of the 1981 Depreciation Revisions on the Taxation of Income from Business Capital
    • Gravelle, Jane G. 1982. "Effects of the 1981 Depreciation Revisions on the Taxation of Income from Business Capital." National Tax Journal 35(1): 1-20.
    • (1982) National Tax Journal , vol.35 , Issue.1 , pp. 1-20
    • Gravelle, J.G.1
  • 25
    • 0039779109 scopus 로고
    • Capital Income Taxation and Efficiency in the Allocation of Investment
    • Gravelle, Jane G. 1983. "Capital Income Taxation and Efficiency in the Allocation of Investment." National Tax Journal 36(3): 297-306.
    • (1983) National Tax Journal , vol.36 , Issue.3 , pp. 297-306
    • Gravelle, J.G.1
  • 27
    • 0042408197 scopus 로고    scopus 로고
    • Whither Depreciation?
    • Gravelle, Jane G. 2001. "Whither Depreciation?" National Tax Journal 54(3): 513- 526.
    • (2001) National Tax Journal , vol.54 , Issue.3 , pp. 513-526
    • Gravelle, J.G.1
  • 28
    • 84936421683 scopus 로고
    • The Incidence and Efficiency Costs of Corporate TaxationWhen Corporate and Noncorporate Firms Produce the Same Good
    • Gravelle, Jane G., and Laurence J. Kotlikoff. 1989. "The Incidence and Efficiency Costs of Corporate TaxationWhen Corporate and Noncorporate Firms Produce the Same Good." Journal of Political Economy 97(4): 749-780.
    • (1989) Journal of Political Economy , vol.97 , Issue.4 , pp. 749-780
    • Gravelle, J.G.1    Kotlikoff, L.J.2
  • 29
    • 0036109066 scopus 로고    scopus 로고
    • The Elasticity of Capital Income: Evidence and Implications
    • Gruber, Jonathan, and Emmanuel Saez. 2002. "The Elasticity of Capital Income: Evidence and Implications." Journal of Public Economics 84(1): 1-32.
    • (2002) Journal of Public Economics , vol.84 , Issue.1 , pp. 1-32
    • Gruber, J.1    Saez, E.2
  • 30
    • 0001203113 scopus 로고
    • Tax Policy and Investment Behavior
    • Hall, Robert E., and DaleW. Jorgensen. 1967. "Tax Policy and Investment Behavior." American Economic Review 57(3): 391-414.
    • (1967) American Economic Review , vol.57 , Issue.3 , pp. 391-414
    • Hall, R.E.1    Jorgensen, D.W.2
  • 31
    • 1542709511 scopus 로고    scopus 로고
    • What CanWe Infer About a Firm's Taxable Income from Its Financial Statements?
    • Hanlon, Michelle. 2003. "What CanWe Infer About a Firm's Taxable Income from Its Financial Statements?" National Tax Journal 56(4): 831-863.
    • (2003) National Tax Journal , vol.56 , Issue.4 , pp. 831-863
    • Hanlon, M.1
  • 32
    • 0000841351 scopus 로고
    • The Incidence of theCorporation IncomeTax
    • Harberger, Arnold C. 1962. "The Incidence of theCorporation IncomeTax." Journal of Political Economy 70(3): 215-240.
    • (1962) Journal of Political Economy , vol.70 , Issue.3 , pp. 215-240
    • Harberger, A.C.1
  • 34
    • 0002829019 scopus 로고
    • TheMeasurement of Economic Depreciation
    • CharlesHulten, ed. (Washington, DC: Urban Institute Press)
    • Hulten, Charles, and FrankWyckoff. 1981. "TheMeasurement of Economic Depreciation." In CharlesHulten, ed., Depreciation, Inflation, and theTaxation of Income from Capital. (Washington, DC: Urban Institute Press), pp. 45-60.
    • (1981) Depreciation, Inflation, and theTaxation of Income from Capital , pp. 45-60
    • Hulten, C.1    Wyckoff, F.2
  • 36
    • 27744590241 scopus 로고    scopus 로고
    • Tax Bases, Tax Rates and the Elasticity of Reported Income
    • Kopczuk, Wojciech. 2005. "Tax Bases, Tax Rates and the Elasticity of Reported Income." Journal of Public Economics 89(11-12): 2093-2119.
    • (2005) Journal of Public Economics , vol.89 , Issue.11-12 , pp. 2093-2119
    • Kopczuk, W.1
  • 37
    • 84919171437 scopus 로고
    • Capital Gains: Rates, Realizations, and Revenues
    • Martin Feldstein, ed. (Chicago: University of Chicago Press)
    • Lindsey, Lawrence. 1987. "Capital Gains: Rates, Realizations, and Revenues." In Martin Feldstein, ed., The Effects of Taxation on Capital Formation. (Chicago: University of Chicago Press), pp. 69-97.
    • (1987) The Effects of Taxation on Capital Formation , pp. 69-97
    • Lindsey, L.1
  • 38
    • 76649090844 scopus 로고
    • Do Taxes Affect Corporate Financing Decisions?
    • MacKie-Mason, Jeffrey. 1990. "Do Taxes Affect Corporate Financing Decisions? Journal of Finance 45(5): 1471-1493.
    • (1990) Journal of Finance , vol.45 , Issue.5 , pp. 1471-1493
    • MacKie-Mason, J.1
  • 39
    • 0037729378 scopus 로고    scopus 로고
    • The Relation Between Financial and Tax Reporting Measures of Income
    • Manzon, Gil B., Jr., and George A. Plesko. 2002. "The Relation Between Financial and Tax Reporting Measures of Income." Tax Law Review 55(2): 175- 214.
    • (2002) Tax Law Review , vol.55 , Issue.2 , pp. 175-214
    • Manzon, G.B.1    Plesko, G.A.2
  • 40
    • 84944072660 scopus 로고
    • Debt and Taxes
    • Miller, Merton. 1977. "Debt and Taxes." Journal of Finance 32(2): 261-275.
    • (1977) Journal of Finance , vol.32 , Issue.2 , pp. 261-275
    • Miller, M.1
  • 41
    • 1542604462 scopus 로고    scopus 로고
    • Bridging the Reporting Gap: A Proposal forMore Informative Reconciling of Book and Tax Income
    • Mills, Lillian, and George A. Plesko. 2003. "Bridging the Reporting Gap: A Proposal forMore Informative Reconciling of Book and Tax Income." National Tax Journal 56(4): 865-893.
    • (2003) National Tax Journal , vol.56 , Issue.4 , pp. 865-893
    • Mills, L.1    Plesko, G.A.2
  • 42
    • 84970296874 scopus 로고
    • Corporate Taxation and the Financial Characteristics of Firms
    • Plesko, George A. 1994. "Corporate Taxation and the Financial Characteristics of Firms." Public Finance Quarterly 22(3): 311-334.
    • (1994) Public Finance Quarterly , vol.22 , Issue.3 , pp. 311-334
    • Plesko, G.A.1
  • 43
    • 0003282896 scopus 로고    scopus 로고
    • An Evaluation of Alternative Measures of Corporate Tax Rates
    • Plesko, George A. 2003. "An Evaluation of Alternative Measures of Corporate Tax Rates." Journal of Accounting and Economics 35(2): 201-226.
    • (2003) Journal of Accounting and Economics , vol.35 , Issue.2 , pp. 201-226
    • Plesko, G.A.1
  • 44
    • 33846389979 scopus 로고    scopus 로고
    • Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications
    • James Poterba, ed. (Cambridge, MA: MIT Press)
    • Saez, Emmanuel. 2004. "Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications." In James Poterba, ed., Tax Policy and the Economy, vol. 18. (Cambridge, MA: MIT Press): pp. 117-174.
    • (2004) Tax Policy and the Economy , vol.18 , pp. 117-174
    • Saez, E.1
  • 45
    • 39749149477 scopus 로고
    • Effective Corporate Tax Rates: The Effect of Size, Capital Intensity, Leverage, and Other Factors
    • Stickney, C. P., and V. E. McGee. 1982. "Effective Corporate Tax Rates: The Effect of Size, Capital Intensity, Leverage, and Other Factors." Journal of Accounting and Public Policy 1(2): 125-152.
    • (1982) Journal of Accounting and Public Policy , vol.1 , Issue.2 , pp. 125-152
    • Stickney, C.P.1    McGee, V.E.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.