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Neutral taxation under uncertainty
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- La Cour, Lisbeth & Raimondos-Møller, Pascalis, 2005. "What affects students’ performance? An investigation of the importance of admission characteristics," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 359-379.
- Siemers, Lars-H. R. & Zöller, Daniel, 2006. "Das Übergangsmodell der Einfachsteuer: Eine Effiziente Unternehmensbesteuerung?," MPRA Paper 757, University Library of Munich, Germany.
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"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.
- Robin Boadway & Motohiro Sato & Jean-Francois Tremblay, 2015.
"Cash-flow business taxation revisited: bankruptcy, risk aversion and asymmetric information,"
Working Papers
1531, Oxford University Centre for Business Taxation.
- Robin Boadway & Motohiro Sato & Jean-François Tremblay, 2017. "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information," Working Papers 1713E, University of Ottawa, Department of Economics.
- Robin Boadway & Jean-Francois Tremblay & Motohiro Sato, 2016. "Cash-flow Business Taxation Revisited: Bankruptcy, Risk Aversion And Asymmetric Information," Working Paper 1372, Economics Department, Queen's University.
- Shafik Hebous & Alexander Klemm, 2020.
"A destination-based allowance for corporate equity,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 753-777, June.
- Mr. Shafik Hebous & Mr. Alexander D Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," IMF Working Papers 2018/239, International Monetary Fund.
- Shafik Hebous & Alexander Klemm, 2018. "A Destination-Based Allowance for Corporate Equity," CESifo Working Paper Series 7363, CESifo.
- Abildgren, Kim, 2005. "Interest-Rate Development in Denmark 1875-2003 – A Survey," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 153-167.
- Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
- Bond, Stephen R. & Devereux, Michael P., 2003.
"Generalised R-based and S-based taxes under uncertainty,"
Journal of Public Economics, Elsevier, vol. 87(5-6), pages 1291-1311, May.
- Stephen Bond & Michael Devereux, 1999. "Generalised R-based and S-based taxes under uncertainty," IFS Working Papers W99/09, Institute for Fiscal Studies.
- Petter Osmundsen, Magne Emhjellen, Thore Johnsen, Alexander Kemp and Christian Riis, 2015.
"Petroleum Taxation Contingent on Counter-Factual Investment Behaviour,"
The Energy Journal, International Association for Energy Economics, vol. 0(Adelman S).
- Petter Osmundsen & Magne Emhjellen & Thore Johnsen & Alexander Kemp & Christian Riis, 2015. "Petroleum Taxation Contingent on Counter-factual Investment Behaviour," The Energy Journal, , vol. 36(1_suppl), pages 195-214, June.
- 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.
- 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.
- Holmøy, Erling, 2005. "Velferdsstatens finansieringsproblem: Utsikter i »annerledeslandet« Norge," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 265-274.
- Grégoire Rota-Graziosi & Fayçal Sawadogo, 2020.
"The tax burden on mobile network operators in Africa,"
Working Papers
hal-03109370, HAL.
- Grégoire Rota-Graziosi & Fayçal Sawadogo, 2021. "The tax burden on mobile network operators in Africa," Working Papers hal-03118496, HAL.
- Kathleen Andries & Martine Cools & Steve Van Uytbergen, 2017. "To Shift or Not To Shift? Intertemporal Income Shifting as a Response to the Risk Capital Allowance Introduction in Belgium," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 531-559, July.
- Hebous, Shafik & Ruf, Martin, 2017.
"Evaluating the effects of ACE systems on multinational debt financing and investment,"
Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
- Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
- Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 20305, Victoria University of Wellington, Chair in Public Finance.
- Osmundsen, Petter & Emhjellen, Magne & Johnsen, Thore & Kemp, Alexander & Riis, Christian, 2014.
"Petroleum taxation and investment behaviour,"
UiS Working Papers in Economics and Finance
2014/17, University of Stavanger.
- Petter Osmundsen & Magne Emhjellen & Thore Johnsen & Alexander Kemp & Christian Riis, 2014. "Petroleum Taxation and Investment Behaviour," CESifo Working Paper Series 5046, CESifo.
- 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.
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- Harri Hietala & Seppo Kari, 2006.
"Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform,"
Finnish Economic Papers, Finnish Economic Association, vol. 19(2), pages 41-47, Autumn.
- Kari, Seppo & Hietala, Harri, 2006. "Investment Incentives in Closely Held Corporations and Finland's 2005 Tax Reform," Discussion Papers 392, VATT Institute for Economic Research.
- Jaakkola, Niko & Spiro, Daniel & van Benthem, Arthur A., 2019.
"Finders, keepers?,"
Journal of Public Economics, Elsevier, vol. 169(C), pages 17-33.
- Niko Jaakkola & Daniel Spiro, 2016. "Finders, Keepers?," Working Papers id:11118, eSocialSciences.
- Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2017. "Finders, Keepers?," CESifo Working Paper Series 6435, CESifo.
- Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2016. "Finders, Keepers?," Working Papers 201702, Oslo Metropolitan University, Oslo Business School.
- Niko Jaakkola & Daniel Spiro & Arthur A. van Benthem, 2016. "Finders, Keepers?," NBER Working Papers 22421, National Bureau of Economic Research, Inc.
- Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debatten om fremtidens velfærd - Demografi, velstandsdilemma og makroøkonomiske strategier," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 189-229.
- Peter Sørensen, 2005. "Neutral Taxation of Shareholder Income," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(6), pages 777-801, November.
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"Taxing Risky Investment,"
CEPR Discussion Papers
4053, C.E.P.R. Discussion Papers.
- Michael P. Devereux, 2009. "Taxing Risky Investment," Working Papers 0919, Oxford University Centre for Business Taxation.
- Hagen, Kare P. & Sannarnes, Jan Gaute, 2007. "Taxation of uncertain business profits, private risk markets and optimal allocation of risk," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1507-1517, August.
- Miquel Faig & Pauline Shum, 1997. "INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects," Working Papers faig-97-02, University of Toronto, Department of Economics.
- Vastrup, Claus, 2005. "Velfærdskommissionens makroøkonomiske analyser og anbefalinger," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 250-257.
- Berg, Magnus & Bøhren, Øyvind & Vassnes, Erik, 2018. "Modeling the response to exogenous shocks: The capital uplift rate in petroleum taxation," Energy Economics, Elsevier, vol. 69(C), pages 442-455.
- Peter Birch Sørensen, 2006. "Dual Income Tax: Why and How?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 559-586, February.
- Niemann, Rainer, 2007. "Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung," arqus Discussion Papers in Quantitative Tax Research 28, arqus - Arbeitskreis Quantitative Steuerlehre.
- Quan Dong & Leonard F. S. Wang, 2021. "Profit taxation and the optimal privatisation of state holding corporations," Australian Economic Papers, Wiley Blackwell, vol. 60(3), pages 375-391, September.
- Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.
- Rota-Graziosi, Gregoire & Sawadogo, Fayçal, 2022. "The tax burden on mobile network operators in Africa," Telecommunications Policy, Elsevier, vol. 46(5).
- Harald Jansen, 2008. "Asymmetrische Besteuerung unter Ausschüttungsbeschränkungen," FEMM Working Papers 08030, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- 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.
- Frestad, Dennis, 2010. "Corporate hedging under a resource rent tax regime," Energy Economics, Elsevier, vol. 32(2), pages 458-468, March.
- Albæk, Karsten, 2005.
"Om lærepladsspørgsmålet,"
Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 1-25.
- Karsten Albæk, 2004. "Om lærepladsspørgsmålet," Bl� Memoserie 212, University of Copenhagen. Department of Economics.
- Bentzen, Jan & Smith, Valdemar, 2005.
"Short-run and long-run relationships in the consumption of alcohol in the Scandinavian countries,"
Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 65-80.
- Bentzen, Jan & Smith, Valdemar, 2004. "Short-run and long-run relationships in the consumption of alcohol in the Scandinavian countries," Working Papers 04-14, University of Aarhus, Aarhus School of Business, Department of Economics.
- Grégoire Rota-Graziosi & Fayçal Sawadogo, 2021. "The tax burden on mobile network operators in Africa," CERDI Working papers hal-03118496, HAL.
- Andersen, Jørgen Goul, 2005. "Splinten og bjælken," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 258-264.
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- Osmundsen, Petter & Wittemann, Anders, 2024. "Petroleum development projects. Concept selection, taxation and recovery rate," Resources Policy, Elsevier, vol. 95(C).
- Svarer, Michael, 2005. "Two Tests of Divorce Behaviour on Danish Marriage Market Data," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 416-432.
- Rose Manfred, 2018. "Deduction of notional interest on equity according to the draft of the European Commission for a Council Directive on a Common Corporate Tax Base," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 67(3), pages 308-331, November.
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"On the design of a neutral business tax under uncertainty,"
Journal of Public Economics, Elsevier, vol. 58(1), pages 57-71, September.
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- Sunnevag, Kjell J., 2000. "Designing auctions for offshore petroleum lease allocation," Resources Policy, Elsevier, vol. 26(1), pages 3-16, March.
- Niklas Lampenius & Tobias Buerkle, 2014. "Arguments in Favour of Tax Neutral Cost Allocation," Abacus, Accounting Foundation, University of Sydney, vol. 50(3), pages 296-313, September.
- Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
- Larsen, Mona, 2005. "The Effect of the ’92-reform of the Voluntary Early Retirement Pension Program on Retirement Age – A Natural Experiment," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 168-188.
- Gregoire Rota-Graziosi & Fayçal Sawadogo, 2021. "The tax burden on mobile network operators in Africa," Post-Print hal-03524787, HAL.
- Jespersen, Jesper, 2005. "Makroøkonomisk analyse, finanspolitisk holdbarhed og DREAM-modellen: en umage cocktail," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 243-249.
- Francesco Menoncin & Paolo M. Panteghini, 2013.
"The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 57-71, March.
- Francesco Menoncin & Paolo M. Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," Working Papers 0806, University of Brescia, Department of Economics.
- Francesco Menoncin & Paolo Panteghini, 2008. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," CESifo Working Paper Series 2352, CESifo.
- Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
- Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
- Kleven, Henrnik Jacobsen & Kreiner, Claus Thustrup, 2005. "Labor Supply Behavior and the Design of Tax and Transfer Policy," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 321-358.
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"Allowances for Corporate Equity in Practice,"
CESifo Economic Studies, CESifo Group, vol. 53(2), pages 229-262, June.
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- Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013.
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FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
- Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
- Finke, Katharina & Heckemeyer, Jost H. & Reister, Timo & Spengel, Christoph, 2011. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036 [rev.], ZEW - Leibniz Centre for European Economic Research.
- Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
- Andersen, Frits Møller & Karlsson, Kenneth B. & Grinderslev, Dorte & Werner, Morten & Jensen, Trine S., 2005. "Miljømodeller til ADAM," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 26-42.
- 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.
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- 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.
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- Andersen, Torben M. & Pedersen, Lars Haagen, 2005. "Debat om fremtidens velfærd – opsamling og replik," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 275-298.
- Hebous, Shafik & Ruf, Martin, 2017.
"Evaluating the effects of ACE systems on multinational debt financing and investment,"
Journal of Public Economics, Elsevier, vol. 156(C), pages 131-149.
- Shafik Hebous & Martin Ruf, 2015. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," CESifo Working Paper Series 5360, CESifo.
- Hebous, Shafik & Ruf, Martin, 2018. "Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment," Working Paper Series 6827, Victoria University of Wellington, Chair in Public Finance.
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- 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.
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