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A note on the neutrality of the cash flow corporation tax
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Cited by:
- Keuschnigg, Christian & Ribi, Evelyn, 2009.
"Profit Taxation and Finance Constraints,"
CEPR Discussion Papers
7433, C.E.P.R. Discussion Papers.
- Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation and Finance Constraints," CESifo Working Paper Series 2914, CESifo.
- Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," Working Papers 0916, Oxford University Centre for Business Taxation.
- Christian Keuschnigg & Evelyn Ribi, 2009. "Profit Taxation and Finance Constraints," University of St. Gallen Department of Economics working paper series 2009 2009-05, Department of Economics, University of St. Gallen.
- Paolo M. Panteghini, 2002.
"Corporate Tax Asymmetries under Investment Irreversibility,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(3), pages 207-226, July.
- Paolo Panteghini, 2001. "Corporate Tax Asymmetries under Investment Irreversibility," CESifo Working Paper Series 548, CESifo.
- Celine de Quatrebarbes & Bertrand Laporte, 2015.
"What do we know about the mineral resource rent sharing in Africa?,"
CERDI Working papers
halshs-01146279, HAL.
- Celine de Quatrebarbes & Bertrand Laporte, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146279, HAL.
- Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
- Bertrand LAPORTE & Céline DE QUATREBARBES, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers P126, FERDI.
- Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers halshs-01146261, HAL.
- Céline DE QUATREBARBES & Bertrand LAPORTE, 2015. "What do we know about the mineral resource rent sharing in Africa?," Working Papers 201509, CERDI.
- Bertrand Laporte & Celine de Quatrebarbes, 2015. "What do we know about the mineral resource rent sharing in Africa?," CERDI Working papers halshs-01146261, HAL.
- Paolo M. Panteghini, 2001. "Dual income taxation : the choice of the imputed rate of return," Finnish Economic Papers, Finnish Economic Association, vol. 14(1), pages 5-13, Spring.
- Luis Alvarez & Vesa Kanniainen & Jan Södersten, 1999.
"Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 285-285, July.
- Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics.
- Paolo Panteghini, 2001.
"On Corporate Tax Asymmetries and Neutrality,"
German Economic Review, Verein für Socialpolitik, vol. 2(3), pages 269-286, August.
- Panteghini Paolo, 2001. "On Corporate Tax Asymmetries and Neutrality," German Economic Review, De Gruyter, vol. 2(3), pages 269-286, August.
- Paolo Panteghini, 2000. "On Corporate Tax Asymmetries and Neutrality," CESifo Working Paper Series 276, CESifo.
- Peter Birch Sørensen, 2003. "Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal," CESifo Working Paper Series 1036, CESifo.
- Paolo M. Panteghini & Carlo Scarpa, 2003. "Irreversible Investments and Regulatory Risk," CESifo Working Paper Series 934, CESifo.
- Bond, Eric W. & Gresik, Thomas A., 2020.
"Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing,"
Journal of Public Economics, Elsevier, vol. 184(C).
- Eric Bond & Thomas A. Gresik, 2018. "Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing," CESifo Working Paper Series 7320, CESifo.
- Hans Fehr, 2000.
"From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(1), pages 43-61, February.
- Fehr, Hans, 1996. "From destination- to origin-based consumption taxation: A dynamic CGE analysis," Tübinger Diskussionsbeiträge 74, University of Tübingen, School of Business and Economics.
- Pablo Gutierrez & Ramon E. Lopez & Eugenio Figueroa, 2014. "Local neutrality of Corporate Tax systems," Working Papers wp394, University of Chile, Department of Economics.
- Luis H. R. Alvarez & Erkki Koskela, 2007. "Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(1), pages 46-53, March.
- Eric W. Bond & Thomas A. Gresik, 2023.
"On the incentive compatibility of universal adoption of destination-based cash flow taxation,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1576-1600, December.
- Eric Bond & Thomas A. Gresik, 2021. "On the Incentive Compatibility of Universal Adoption of Destination-Based Cash Flow Taxation," CESifo Working Paper Series 8836, CESifo.
- Alvarez, Luis H. R. & Kanniainen, Vesa & Sodersten, Jan, 1998. "Tax policy uncertainty and corporate investment: A theory of tax-induced investment spurts," Journal of Public Economics, Elsevier, vol. 69(1), pages 17-48, July.
- 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.
- Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
- David F. Bradford, 1998.
"Transition to and Tax-Rate Flexibility in a Cash-Flow-Type Tax,"
NBER Chapters, in: Tax Policy and the Economy, Volume 12, pages 151-172,
National Bureau of Economic Research, Inc.
- David Bradford, 1997. "Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax," CESifo Working Paper Series 148, CESifo.
- David F. Bradford, 1998. "Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax," NBER Working Papers 6465, National Bureau of Economic Research, Inc.
- Laporte, Bertrand & de Quatrebarbes, Céline, 2015.
"What do we know about the sharing of mineral resource rent in Africa?,"
Resources Policy, Elsevier, vol. 46(P2), pages 239-249.
- Bertrand Laporte & Céline de Quatrebarbes, 2015. "What do we know about the sharing of mineral resource rent in Africa?," Post-Print hal-02137558, HAL.
- Paolo M. Panteghini, 2005.
"Asymmetric Taxation under Incremental and Sequential Investment,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(5), pages 761-779, December.
- Paolo Panteghini, 2002. "Asymmetric Taxation under Incremental and Sequential Investment," CESifo Working Paper Series 717, CESifo.
- Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2019. "Corporate Tax Reform: From Income to Cash Flow Taxes," IMF Working Papers 2019/013, International Monetary Fund.
- Sinn, Hans-Werner, 1998.
"European Integration and the Future of the Welfare State,"
CEPR Discussion Papers
1871, C.E.P.R. Discussion Papers.
- Hans-Werner Sinn, 1998. "European Integration and the Future of the Welfare State," CESifo Working Paper Series 153, CESifo.
- Annette Alstadsæter, 2001. "Does the Tax System Encourage too much Education?," CESifo Working Paper Series 612, CESifo.
- Paolo Panteghini & Carlo Scarpa, 2008. "Political pressures and the credibility of regulation: can profit sharing mitigate regulatory risk?," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 55(3), pages 253-274, September.
- Andrew B. Lyon, 1992. "Tax Neutrality Under Parallel Tax Systems," Public Finance Review, , vol. 20(3), pages 338-358, July.
- Hartwick, John M. & Karp, Larry & Long, Ngo Van, 2002. "Depreciation rules and value invariance with extractive firms," Journal of Economic Dynamics and Control, Elsevier, vol. 26(1), pages 99-116, January.
- 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.
- 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.
- Benjamin Carton & Emilio Fernández Corugedo & Mr. Benjamin L Hunt, 2017. "No Business Taxation Without Model Representation: Adding Corporate Income and Cash Flow Taxes to GIMF," IMF Working Papers 2017/259, International Monetary Fund.
- Robin W. Boadway & Jean-François Tremblay, 2016. "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
- Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2022. "Cash-flow business taxation revisited: bankruptcy and asymmetric information," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 922-952, August.