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.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 276
- Classification
-
Wirtschaft
- Subject
-
Corporate taxation
irreversibility
neutrality
uncertainty
- Event
-
Geistige Schöpfung
- (who)
-
Panteghini, Paolo
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
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Munich
- (when)
-
2000
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Panteghini, Paolo
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2000
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