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Income Taxes, Profit Taxes and Neutrality of Optimizing Decisions

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  • Peter L. Swan

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  • Peter L. Swan, 1976. "Income Taxes, Profit Taxes and Neutrality of Optimizing Decisions," The Economic Record, The Economic Society of Australia, vol. 52(2), pages 166-181, June.
    • Handle: RePEc:bla:ecorec:v:52:y:1976:i:2:p:166-181
    DOI: 10.1111/j.1475-4932.1976.tb01576.x
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    References listed on IDEAS

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    1. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72, pages 604-604.
    2. King, Mervyn A., 1975. "Taxation, corporate financial policy, and the cost of capital : A comment," Journal of Public Economics, Elsevier, vol. 4(3), pages 271-279, August.
    3. Sandmo, Agnar, 1974. "Investment Incentives and the Corporate Income Tax," Journal of Political Economy, University of Chicago Press, vol. 82(2), pages 287-302, Part I, M.
    4. Stiglitz, Joseph E., 1973. "Taxation, corporate financial policy, and the cost of capital," Journal of Public Economics, Elsevier, vol. 2(1), pages 1-34, February.
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    Cited by:

    1. D. M. Kiefer, 1978. "The Equity of Alternative Policies for the Australian Homeowner," The Economic Record, The Economic Society of Australia, vol. 54(1), pages 127-139, April.
    2. Smith, B., 1999. "The Impossibility of a Neutral Resource Rent Tax," ANU Working Papers in Economics and Econometrics 1999-380, Australian National University, College of Business and Economics, School of Economics.
    3. CRAIG EMERSON and P. J. LLOYD, 1983. "Improving Mineral Taxation Policy in Australia," The Economic Record, The Economic Society of Australia, vol. 59(3), pages 232-244, September.
    4. Peter L. Swan, 1978. "The Mathews Report on Business Taxation," The Economic Record, The Economic Society of Australia, vol. 54(1), pages 1-16, April.
    5. Craig Emerson, 1980. "Taxing Natural Resource Projects," Natural Resources Forum, Blackwell Publishing, vol. 4(2), pages 123-145, April.
    6. R. R. Officer, 1982. "Company Tax Systems and their Effects on Investors," The Economic Record, The Economic Society of Australia, vol. 58(4), pages 339-351, December.
    7. Craig Emerson & Ross Garnaut, 1984. "Mineral Leasing Policy: Competitive Bidding and the Resource Rent Tax Given Various Responses to Risk," The Economic Record, The Economic Society of Australia, vol. 60(2), pages 133-142, June.
    8. Robert Albon, 1978. "Rent Control, A Costly Redistributive Device? The Case of Canberra," The Economic Record, The Economic Society of Australia, vol. 54(3), pages 303-313, December.
    9. Wayne Mayo, 1979. "Rent Royalties," The Economic Record, The Economic Society of Australia, vol. 55(3), pages 202-213, September.
    10. Ross Garnaut & Anthony Clunies Ross, 1979. "The Neutrality of the Resource Rent Tax," The Economic Record, The Economic Society of Australia, vol. 55(3), pages 193-201, September.

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