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Stimmelmayr, M: Fundamental Capital Income Tax Reforms—Discussion and Simulation Using ifoMOD

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  • Viktor Steiner

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  • Viktor Steiner, 2008. "Stimmelmayr, M: Fundamental Capital Income Tax Reforms—Discussion and Simulation Using ifoMOD," Journal of Economics, Springer, vol. 94(3), pages 279-282, September.
    • Handle: RePEc:kap:jeczfn:v:94:y:2008:i:3:p:279-282
    DOI: 10.1007/s00712-008-0012-4
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    References listed on IDEAS

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    1. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 25-54, National Bureau of Economic Research, Inc.
    2. Chirinko, Robert S. & Fazzari, Steven M. & Meyer, Andrew P., 1999. "How responsive is business capital formation to its user cost?: An exploration with micro data," Journal of Public Economics, Elsevier, vol. 74(1), pages 53-80, October.
    3. Auerbach, Alan J. & Hassett, Kevin A., 2003. "On the marginal source of investment funds," Journal of Public Economics, Elsevier, vol. 87(1), pages 205-232, January.
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    Cited by:

    1. Feld, Lars P. & Heckemeyer, Jost H. & Overesch, Michael, 2013. "Capital structure choice and company taxation: A meta-study," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 2850-2866.
    2. Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Leibniz Centre for European Economic Research.

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