Arbeitspapier
On Corporate Tax Asymmetries and Neutrality
This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax scheme where the tax base is given by the firm's return net of a rate of relief. When the firm's return is less than the imputation rate, however, no tax refunds are allowed. Unlike symmetric tax systems, the scheme proposed is neutral with respect not only to income uncertainty but also to policy uncertainty.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 276
- Klassifikation
-
Wirtschaft
- Thema
-
Corporate taxation
irreversibility
neutrality
uncertainty
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Panteghini, Paolo
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2000
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Panteghini, Paolo
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2000
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