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Why is the Corporation Tax not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Economics.
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Economics.
1999 (English)In: Finanzarchiv, Vol. 56, no 3/3, 285-309 p.Article in journal (Refereed) Published
Abstract [en]

The paper shows that a corporate tax policy which is thought to be neutral may have significant incentive effects. This result is established in a model with tax advantage to debt and expectations about a forthcoming tax reform. Investment spurt effects a

Place, publisher, year, edition, pages
1999. Vol. 56, no 3/3, 285-309 p.
Keyword [en]
Tax neutrality; Tax reform; Investment spurts; Debt finance
National Category
Economics
Identifiers
URN: urn:nbn:se:uu:diva-35809OAI: oai:DiVA.org:uu-35809DiVA: diva2:63709
Available from: 2006-04-11 Created: 2006-04-11 Last updated: 2011-01-14

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http://www.nek.uu.se/research/pdf/00wp4.pdf

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Södersten, Jan

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CiteExportLink to record
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