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Income Taxes, Profit Taxes and Neutrality of Optimizing Decisions

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  • Peter L. Swan

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  • Peter L. Swan, 1976. "Income Taxes, Profit Taxes and Neutrality of Optimizing Decisions," The Economic Record, The Economic Society of Australia, vol. 52(2), pages 166-181, June.
    • Handle: RePEc:bla:ecorec:v:52:y:1976:i:2:p:166-181
    DOI: 10.1111/j.1475-4932.1976.tb01576.x
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    References listed on IDEAS

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    1. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72(6), pages 604-604.
    2. King, Mervyn A., 1975. "Taxation, corporate financial policy, and the cost of capital : A comment," Journal of Public Economics, Elsevier, vol. 4(3), pages 271-279, August.
    3. Sandmo, Agnar, 1974. "Investment Incentives and the Corporate Income Tax," Journal of Political Economy, University of Chicago Press, vol. 82(2), pages 287-302, Part I, M.
    4. Stiglitz, Joseph E., 1973. "Taxation, corporate financial policy, and the cost of capital," Journal of Public Economics, Elsevier, vol. 2(1), pages 1-34, February.
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    Cited by:

    1. D. M. Kiefer, 1978. "The Equity of Alternative Policies for the Australian Homeowner," The Economic Record, The Economic Society of Australia, vol. 54(1), pages 127-139, April.
    2. Peter L. Swan, 1978. "The Mathews Report on Business Taxation," The Economic Record, The Economic Society of Australia, vol. 54(1), pages 1-16, April.
    3. Craig Emerson, 1980. "Taxing Natural Resource Projects," Natural Resources Forum, Blackwell Publishing, vol. 4(2), pages 123-145, April.
    4. R. R. Officer, 1982. "Company Tax Systems and their Effects on Investors," The Economic Record, The Economic Society of Australia, vol. 58(4), pages 339-351, December.
    5. Craig Emerson & Ross Garnaut, 1984. "Mineral Leasing Policy: Competitive Bidding and the Resource Rent Tax Given Various Responses to Risk," The Economic Record, The Economic Society of Australia, vol. 60(2), pages 133-142, June.
    6. Robert Albon, 1978. "Rent Control, A Costly Redistributive Device? The Case of Canberra," The Economic Record, The Economic Society of Australia, vol. 54(3), pages 303-313, December.
    7. Smith, B., 1999. "The Impossibility of a Neutral Resource Rent Tax," ANU Working Papers in Economics and Econometrics 1999-380, Australian National University, College of Business and Economics, School of Economics.
    8. Wayne Mayo, 1979. "Rent Royalties," The Economic Record, The Economic Society of Australia, vol. 55(3), pages 202-213, September.
    9. CRAIG EMERSON and P. J. LLOYD, 1983. "Improving Mineral Taxation Policy in Australia," The Economic Record, The Economic Society of Australia, vol. 59(3), pages 232-244, September.
    10. Ross Garnaut & Anthony Clunies Ross, 1979. "The Neutrality of the Resource Rent Tax," The Economic Record, The Economic Society of Australia, vol. 55(3), pages 193-201, September.

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