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Depreciation and interest deductions and the effect of the corporation income tax on investment

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  • Boadway, R. W.
  • Bruce, N.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 11 (1979)
Issue (Month): 1 (February)
Pages: 93-105

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Handle: RePEc:eee:pubeco:v:11:y:1979:i:1:p:93-105

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Web page: http://www.elsevier.com/locate/inca/505578

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Cited by:
  1. Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics.
  2. Ernst Fehr & Wolfgang Wiegard, 2001. "The Incidence of an Extended Ace Corporation Tax," CESifo Working Paper Series 484, CESifo Group Munich.
  3. Polito, Vito, 2011. "Deferred Taxation and Effective Tax Rates on Income from Capital in the United States, 2000-2010," Cardiff Economics Working Papers E2011/14, Cardiff University, Cardiff Business School, Economics Section.
  4. Polito, Vito, 2011. "Up or down? Capital income taxation in the United States and the United Kingdom," Cardiff Economics Working Papers E2011/13, Cardiff University, Cardiff Business School, Economics Section.
  5. Kai A. Konrad, 1990. "A note on depreciation allowances, taxation and risk-taking," Finnish Economic Papers, Finnish Economic Association, vol. 3(2), pages 161-165, Autumn.
  6. Alexandra Maßbaum & Caren Sureth, 2009. "Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions," BuR - Business Research, German Academic Association for Business Research, vol. 2(2), pages 147-169, December.
  7. Sorensen, Peter Birch, 1995. "Changing Views of the Corporate Income Tax," National Tax Journal, National Tax Association, vol. 48(2), pages 279-94, June.
  8. Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
  9. Longobardi, Ernesto & Polito, Vito, 2011. "Capital income taxation incentives during economic downturns: re-thinking theory and evidence," Cardiff Economics Working Papers E2011/15, Cardiff University, Cardiff Business School, Economics Section.
  10. Rajagopal, Dagmar & Shah, Anwar, 1995. "A rational expectations model for tax policy analysis: An evaluation of tax incentives for the textile, chemical and pharmaceutical industries of Pakistan," Journal of Public Economics, Elsevier, vol. 57(2), pages 249-276, June.
  11. Caren Sureth, 2002. "Partially Irreversible Investment Decisions and Taxation under Uncertainty: A Real Option Approach," German Economic Review, Verein für Socialpolitik, vol. 3(2), pages 185-221, 05.

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