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Tax neutrality and the social discount rate : A suggested framework

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  • Auerbach, Alan J.

Abstract

There is probably no specific problem in tax analysis which has generated as much study and discussion among economists as the question of how to formulate "neutral" tax incentives for investment. Yet no consensus has been reached concerning the proper approach to take when adjusting taxes. Comparing the two fundamental notions of neutrality found in the literature, referred to here as "present value" rules and "internal rate of return" rules, we argue that there is both a single appropriate neutrality criterion (the latter) and a framework which can be used to evaluate the performance of a tax system with respect to this criterion.

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File URL: http://www.sciencedirect.com/science/article/B6V76-4626X7X-5/2/353d944abb1ff80d8b0f71b078456c4c
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Bibliographic Info

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

Volume (Year): 17 (1982)
Issue (Month): 3 (April)
Pages: 355-372

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Handle: RePEc:eee:pubeco:v:17:y:1982:i:3:p:355-372

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

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References

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  1. Barro, Robert J., 1974. "Are Government Bonds Net Wealth?," Scholarly Articles 3451399, Harvard University Department of Economics.
  2. Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
  3. Boadway, Robin & Harris, Richard, 1977. "A characterization of piecemeal second best policy," Journal of Public Economics, Elsevier, vol. 8(2), pages 169-190, October.
  4. Boadway, Robin W, 1978. "Investment Incentives, Corporate Taxation, and Efficiency in the Allocation of Capital," Economic Journal, Royal Economic Society, vol. 88(351), pages 470-81, September.
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Cited by:
  1. Mark E. Doms & Wendy E. Dunn & Stephen D. Oliner & Daniel E. Sichel, 2004. "How fast do personal computers depreciate? concepts and new estimates," Finance and Economics Discussion Series 2004-31, Board of Governors of the Federal Reserve System (U.S.).
  2. Jack, William & Viard, Alan D., 1996. "Production efficiency and the design of temporary investment incentives," Journal of Public Economics, Elsevier, vol. 61(1), pages 87-106, July.

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