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Tax asymmetries and corporate income tax reform

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  • Myers, Stewart C.
  • Majd, Saman.

Abstract

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Suggested Citation

  • Myers, Stewart C. & Majd, Saman., 1986. "Tax asymmetries and corporate income tax reform," Working papers 1779-86., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    • Handle: RePEc:mit:sloanp:2142
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    File URL: http://hdl.handle.net/1721.1/2142
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    Citations

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    Cited by:

    1. Maik Piehler & Bernhard Schwetzler, 2010. "Zum Wert ertragsteuerlicher Verlustvorträge," Schmalenbach Journal of Business Research, Springer, vol. 62(1), pages 60-100, February.
    2. Caren Sureth & Ralf Maiterth, 2006. "Wealth Tax As Alternative Minimum Tax ? - the Impact of Minimum Taxation on Business Structure and Strategy -," EcoMod2006 272100093, EcoMod.
    3. John Creedy & Norman Gemmell, 2011. "Corporation tax asymmetries: effective tax rates and profit shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 422-435, August.
    4. John Creedy & Norman Gemmell, 2010. "Modelling Corporation Tax Revenue," Books, Edward Elgar Publishing, number 13695.
    5. Ralf Ewert & Rainer Niemann, 2011. "Haftungsbeschränkungen, Verlustverrechnungsbeschränkungen und die Bereitschaft zur Risikoübernahme," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 94-131, January.
    6. Rainer Niemann, 2011. "Asymmetric Taxation and Performance-Based Incentive Contracts," CESifo Working Paper Series 3363, CESifo.
    7. Ralf Ewert & Rainer Niemann, 2010. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series 3301, CESifo.
    8. Crabbé, Philippe, 1990. "Commentaire," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(4), pages 441-443, décembre.
    9. Glaser, Markus & Müller, Sebastian, 2006. "Der Diversification Discount in Deutschland: Existiert ein Bewertungsabschlag für diversifizierte Unternehmen?," Sonderforschungsbereich 504 Publications 06-13, Sonderforschungsbereich 504, Universität Mannheim;Sonderforschungsbereich 504, University of Mannheim.
    10. Glaser, Markus & Müller, Sebastian, 2006. "Der Diversification Discount in Deutschland : existiert ein Bewertungsabschlag für diversifizierte Unternehmen?," Papers 06-13, Sonderforschungsbreich 504.

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    Keywords

    HD28 .M414 no.1779-; 86;

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