THE IMPORTANCE OF REPORTING CONVENTIONS FOR THE THEORY OF CORPORATE-TAXATION
1995 (English)In: JOURNAL OF PUBLIC ECONOMICS, ISSN 0047-2727, Vol. 57, no 3, 417-430 p.Article in journal (Refereed) Published
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.
CORPORATE TAXATION; INVESTMENT INCENTIVES; COST; INVESTMENT; TAX
IdentifiersURN: urn:nbn:se:uu:diva-56554OAI: oai:DiVA.org:uu-56554DiVA: diva2:84462
Addresses: KANNIAINEN V, UNIV HELSINKI, DEPT ECON, POB 54, UNIONINKATU 37, SF-00014 HELSINKI, FINLAND. UNIV UPPSALA, DEPT ECON, S-75120 UPPSALA, SWEDEN.2008-10-172008-10-172011-01-16