Tax Progressivity and the Design of Tax Incentives for Investment
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DOI: 10.1177/109114218401200301
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References listed on IDEAS
- Bailey, Martin J, 1974. "Progressivity and Investment Yields under U.S. Income Taxation," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1157-1175, Nov.-Dec..
- Mervyn A. King, 1974. "Taxation and the Cost of Capital," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 41(1), pages 21-35.
- Miller, Merton H, 1977. "Debt and Taxes," Journal of Finance, American Finance Association, vol. 32(2), pages 261-275, May.
- 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.
- Feldstein, Martin S, 1976. "Personal Taxation and Portfolio Composition: An Econometric Analysis," Econometrica, Econometric Society, vol. 44(4), pages 631-650, July.
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Cited by:
- Alou Adesse Dama & Gregoire Rota-Graziosi & Faycal Sawadogo, 2024.
"The regressivity of CIT exemptions in Africa,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 909-934, June.
- Alou Adesse Dama & Grégoire Rota-Graziosi & Faycal Sawadogo, 2024. "The regressivity of CIT exemptions in Africa," Post-Print hal-04421454, HAL.
- Harvey Galper & Eric Toder, 1984. "Transfer Elements in the Taxation of Income from Capital," NBER Chapters, in: Economic Transfers in the United States, pages 87-138, National Bureau of Economic Research, Inc.
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