A Note on the Efficient Design of Investment Incentives
Author
Abstract
Suggested Citation
Note: PE
Download full text from publisher
Other versions of this item:
- Auerbach, Alan J, 1981. "A Note on the Efficient Design of Investment Incentives," Economic Journal, Royal Economic Society, vol. 91(361), pages 217-223, March.
References listed on IDEAS
- Kay, J. A., 1972. "Social discount rates," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 359-378, November.
- 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.
- Auerbach, Alan J, 1979.
"Inflation and the Choice of Asset Life,"
Journal of Political Economy, University of Chicago Press, vol. 87(3), pages 621-638, June.
- Alan J. Auerbach & Martin Feldstein, 1978. "Inflation and the Choice of Asset Life," NBER Working Papers 0253, National Bureau of Economic Research, Inc.
- Alworth, Julian S, 1979. "Investment Incentives, Corporate Taxation and Efficiency in the Allocation of Capital-A Comment," Economic Journal, Royal Economic Society, vol. 89(355), pages 663-665, September.
- Boadway, Robin W, 1978. "Investment Incentives, Corporate Taxation, and Efficiency in the Allocation of Capital," Economic Journal, Royal Economic Society, vol. 88(351), pages 470-481, September.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- David F. Bradford, 1981. "Issues in the Design of Saving and Investment Incentives," NBER Working Papers 0637, National Bureau of Economic Research, Inc.
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.- Goolsbee, Austan, 2004.
"Taxes and the quality of capital,"
Journal of Public Economics, Elsevier, vol. 88(3-4), pages 519-543, March.
- Austan Goolsbee, 1998. "Taxes and the Quality of Capital," NBER Working Papers 6731, National Bureau of Economic Research, Inc.
- Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
- David G. Raboy, 1983. "Capital Composition Changes: Effects of Changing Haig-Simons Income Tax Rates," Public Finance Review, , vol. 11(1), pages 67-78, January.
- Ralf Ewert & Rainer Niemann, 2012. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 83-120, March.
- Konrad, Kai A., 1989.
"Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 47(3), pages 404-427.
- Konrad, Kai A., 1989. "Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit," EconStor Research Reports 112682, ZBW - Leibniz Information Centre for Economics.
- Auerbach, Alan J., 1982.
"Tax neutrality and the social discount rate : A suggested framework,"
Journal of Public Economics, Elsevier, vol. 17(3), pages 355-372, April.
- Alan J. Auerbach, 1980. "Tax Neutrality and the Social Discount Rate: A Suggested Framework," NBER Working Papers 0457, National Bureau of Economic Research, Inc.
- Konrad, Kai A., 1990.
"A note on depreciation allowances, taxation and risk-taking,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 161-165.
- Kai A. Konrad, 1990. "A note on depreciation allowances, taxation and risk-taking," Finnish Economic Papers, Finnish Economic Association, vol. 3(2), pages 161-165, Autumn.
- Jean Tirole, 1981.
"Taux d'actualisation et optimum second,"
Revue Économique, Programme National Persée, vol. 32(5), pages 829-869.
- Tirole Jean, 1979. "Taux d'actualisation et optimum second," CEPREMAP Working Papers (Couverture Orange) 7925, CEPREMAP.
- Konrad, Kai A, 1991.
"Capital Formation, Risk Taking, and Taxation,"
Public Finance = Finances publiques, , vol. 46(2), pages 252-267.
- Konrad, Kai A., 1991. "Capital formation, risk taking, and taxation," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 46(2), pages 252-267.
- Vito Polito, 2012.
"Up or Down? Capital Income Taxation in the United States and the United Kingdom,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 48-82, March.
- Vito Polito, 2010. "Up or Down? Capital Income Taxation in the United States and the United Kingdom," CESifo Working Paper Series 3260, CESifo.
- Polito, Vito, 2011. "Up or down? Capital income taxation in the United States and the United Kingdom," Cardiff Economics Working Papers E2011/13, Cardiff University, Cardiff Business School, Economics Section.
- Manuel Espitia & Francisco-Javier Ruiz, 1997. "Ex—dividend day stock price falls on the Spanish stock market," Applied Financial Economics, Taylor & Francis Journals, vol. 7(5), pages 481-492.
- Thomas Brasch & Ivan Frankovic & Eero Tölö, 2023. "Corporate taxes and investment when firms are internationally mobile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1297-1330, October.
- Jianjun Miao & Danyang Xie, "undated". "Monetary Policy and Economic Growth under Money Illusion," Boston University - Department of Economics - Working Papers Series wp2007-045, Boston University - Department of Economics.
- Austan Goolsbee, 2000. "The Importance of Measurement Error in the Cost of Capital," NBER Working Papers 7558, National Bureau of Economic Research, Inc.
- 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.
- Julien Albertini & Xavier Fairise & Anthony Terriau, 2024.
"Corporate taxation and firm heterogeneity,"
Working Papers
2410, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Julien Albertini & Xavier Fairise & Anthony Terriau, 2024. "Corporate taxation and firm heterogeneity," TEPP Working Paper 2024-08, TEPP.
- Alan J. Auerbach & James R. Hines, Jr., 1987.
"Anticipated Tax Changes and the Timing of Investment,"
NBER Chapters, in: Taxes and Capital Formation, pages 85-92,
National Bureau of Economic Research, Inc.
- Alan J. Auerbach & James R. Hines, Jr., 1987. "Anticipated Tax Changes and the Timing of Investment," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 163-200, National Bureau of Economic Research, Inc.
- Alan J. Auerbach & James R. Hines Jr., 1986. "Anticipated Tax Changes and the Timing of Investment," NBER Working Papers 1886, National Bureau of Economic Research, Inc.
- Akbulut, Hale & Seçilmiş, Erdem, 2019. "Estimation of a social discount rate for Turkey," Socio-Economic Planning Sciences, Elsevier, vol. 67(C), pages 78-85.
- Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
- Mehrmann, Annika & Schneider, Georg & Sureth, Caren, 2012. "Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases," arqus Discussion Papers in Quantitative Tax Research 134, arqus - Arbeitskreis Quantitative Steuerlehre.
Corrections
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:nbr:nberwo:0483. 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: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/nberrus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.