Neutrality Properties of Firm Taxation under Default Risk
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Leland, Hayne E, 1994.
"Corporate Debt Value, Bond Covenants, and Optimal Capital Structure,"
Journal of Finance, American Finance Association, vol. 49(4), pages 1213-1252, September.
- Hayne E. Leland., 1994. "Corporate Debt Value, Bond Covenants, and Optimal Capital Structure," Research Program in Finance Working Papers RPF-233, University of California at Berkeley.
- Bonds, Stephen R. & Devereux, Michael P., 1995.
"On the design of a neutral business tax under uncertainty,"
Journal of Public Economics, Elsevier, vol. 58(1), pages 57-71, September.
- Stephen Bond & Michael Devereux, 1993. "On the design of a neutral business tax under uncertainty," IFS Working Papers W93/01, Institute for Fiscal Studies.
- Boadway, Robin & Bruce, Neil, 1984.
"A general proposition on the design of a neutral business tax,"
Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
- Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Paper 461, Economics Department, Queen's University.
- Graham, John R. & Harvey, Campbell R., 2001. "The theory and practice of corporate finance: evidence from the field," Journal of Financial Economics, Elsevier, vol. 60(2-3), pages 187-243, May.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Paolo Panteghini, 2009.
"The capital structure of multinational companies under tax competition,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
- Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers ubs0606, University of Brescia, Department of Economics.
- Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies under Tax Competition," CESifo Working Paper Series 1721, CESifo.
- Panteghini, Paolo M., 2006.
"S-based taxation under default risk,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1923-1937, November.
- Paolo Panteghini, 2005. "S-Based Taxation under Default Risk," Working Papers ubs0506, University of Brescia, Department of Economics.
- Paolo Panteghini, 2005. "S-Based Taxation under Default Risk," CESifo Working Paper Series 1496, CESifo.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- repec:ebl:ecbull:v:8:y:2004:i:4:p:1-7 is not listed on IDEAS
- Panteghini, Paolo M., 2006.
"S-based taxation under default risk,"
Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1923-1937, November.
- Paolo Panteghini, 2005. "S-Based Taxation under Default Risk," Working Papers ubs0506, University of Brescia, Department of Economics.
- Paolo Panteghini, 2005. "S-Based Taxation under Default Risk," CESifo Working Paper Series 1496, CESifo.
- Grégoire Rota-Graziosi & Fayçal Sawadogo, 2020.
"The tax burden on mobile network operators in Africa,"
Working Papers
hal-03109370, HAL.
- Grégoire Rota-Graziosi & Fayçal Sawadogo, 2021. "The tax burden on mobile network operators in Africa," Working Papers hal-03118496, HAL.
- Correia, Ricardo & Población, Javier, 2015. "A structural model with Explicit Distress," Journal of Banking & Finance, Elsevier, vol. 58(C), pages 112-130.
- Paolo M. Panteghini, 2012.
"Corporate Debt, Hybrid Securities, and the Effective Tax Rate,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 14(1), pages 161-186, February.
- Paolo M. Panteghini, 2008. "Corporate Debt, Hybrid Securities and the Effective Tax Rate," Working Papers 0804, University of Brescia, Department of Economics.
- Paolo Panteghini, 2008. "Corporate Debt, Hybrid Securities and the Effective Tax Rate," CESifo Working Paper Series 2329, CESifo.
- Keuschnigg, Christian & Ribi, Evelyn, 2010.
"Profit Taxation, Innovation and the Financing of Heterogeneous Firms,"
CEPR Discussion Papers
7626, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
- Djembissi, Bertrand, 2011. "Excessive risk taking and the maturity structure of debt," Journal of Economic Dynamics and Control, Elsevier, vol. 35(10), pages 1800-1816, October.
- Meißner, Fabian & Schneider, Georg & Sureth, Caren, 2013. "The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation," arqus Discussion Papers in Quantitative Tax Research 141, arqus - Arbeitskreis Quantitative Steuerlehre.
- Bond, Stephen R. & Devereux, Michael P., 2003.
"Generalised R-based and S-based taxes under uncertainty,"
Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1291-1311, May.
- Stephen Bond & Michael Devereux, 1999. "Generalised R-based and S-based taxes under uncertainty," IFS Working Papers W99/09, Institute for Fiscal Studies.
- Paolo M. Panteghini & Michele Moretto, 2007.
"Preemption, Start-Up Decisions and the Firms' Capital Structure,"
Economics Bulletin, AccessEcon, vol. 4(39), pages 1-14.
- Michele Moretto & Paolo Panteghini, 2007. "Preemption, Start-Up Decisions and the Firms’ Capital Structure," CESifo Working Paper Series 2006, CESifo.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," EPRU Working Paper Series 03-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Cook, Douglas O. & Fu, Xudong & Tang, Tian, 2016. "Are target leverage ratios stable? Investigating the impact of corporate asset restructuring," Journal of Empirical Finance, Elsevier, vol. 35(C), pages 150-168.
- Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Hui Chen & Jianjun Miao & Neng Wang, 2010.
"Entrepreneurial Finance and Nondiversifiable Risk,"
The Review of Financial Studies, Society for Financial Studies, vol. 23(12), pages 4348-4388, December.
- Hui Chen & Jianjun Miao & Neng Wang, "undated". "Entrepreneurial Finance and Non-diversifiable Risk," Boston University - Department of Economics - Working Papers Series wp2009-018, Boston University - Department of Economics.
- Hui Chen & Jianjun Miao & Neng Wang, 2009. "Entrepreneurial Finance and Non-diversifiable Risk," NBER Working Papers 14848, National Bureau of Economic Research, Inc.
- Hui Chen & Jianjun Miao & Neng Wang, 2009. "Entrepreneurial Finance and Non-diversifiable Risk," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-180, Boston University - Department of Economics.
- Kiesewetter, Dirk, 2002. "Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax," Tübinger Diskussionsbeiträge 242, University of Tübingen, School of Business and Economics.
- Robin Boadway & Motohiro Sato & Jean-Francois Tremblay, 2015.
"Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information,"
Working Papers
1531, Oxford University Centre for Business Taxation.
- Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2017. "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Working Papers 1713E, University of Ottawa, Department of Economics.
- Robin Boadway & Jean-Francois Tremblay & Motohiro Sato, 2016. "Cash-flow Business Taxation Revisited: Bankruptcy, Risk Aversion And Asymmetric Information," Working Paper 1372, Economics Department, Queen's University.
- Paolo Panteghini, 2004. "Wide vs. Narrow Tax Bases under Optimal Investment Timing," CESifo Working Paper Series 1246, CESifo.
- Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
- Christian Keuschnigg & Evelyn Ribi, 2013. "Profit taxes and financing constraints," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 808-826, October.
- Kayis-Kumar, Ann, 2018. "Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice," MPRA Paper 89703, University Library of Munich, Germany.
More about this item
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebl:ecbull:eb-04h20003. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: John P. Conley (email available below). General contact details of provider: .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.