uu.seUppsala University Publications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
THE IMPORTANCE OF REPORTING CONVENTIONS FOR THE THEORY OF CORPORATE-TAXATION
Uppsala University, Humanistisk-samhällsvetenskapliga vetenskapsområdet, Faculty of Social Sciences, Department of Economics.
1995 (English)In: JOURNAL OF PUBLIC ECONOMICS, ISSN 0047-2727, Vol. 57, no 3, 417-430 p.Article in journal (Refereed) Published
Abstract [en]

This paper shows that for the analysis of a tax policy, it is important to be explicit about the reporting convention to which a corporation tax is required (or allowed) to adhere. The paper shows that the corporation tax cannot be used to alter capital f

Place, publisher, year, edition, pages
ELSEVIER SCIENCE SA LAUSANNE , 1995. Vol. 57, no 3, 417-430 p.
Keyword [en]
CORPORATE TAXATION; INVESTMENT INCENTIVES; COST; INVESTMENT; TAX
Identifiers
URN: urn:nbn:se:uu:diva-56554OAI: oai:DiVA.org:uu-56554DiVA: diva2:84462
Note
Addresses: KANNIAINEN V, UNIV HELSINKI, DEPT ECON, POB 54, UNIONINKATU 37, SF-00014 HELSINKI, FINLAND. UNIV UPPSALA, DEPT ECON, S-75120 UPPSALA, SWEDEN.Available from: 2008-10-17 Created: 2008-10-17 Last updated: 2011-01-16

Open Access in DiVA

No full text

By organisation
Department of Economics

Search outside of DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric score

urn-nbn
Total: 331 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf