Taxation, uncertainty and the choice of a consumption tax base
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Bibliographic Info
Article provided by Elsevier in its journal Journal of Public Economics.
Volume (Year): 58 (1995)
Issue (Month): 2 (October)
Pages: 257-265
Contact details of provider:
Web page: http://www.elsevier.com/locate/inca/505578
Related research
Keywords:References
References listed on IDEASPlease report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Mayshar, Joram, 1977. "Should Government Subsidize Risky Private Projects?," American Economic Review, American Economic Association, vol. 67(2), pages 20-28, March.
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- Mintz, Jack M, 1981. "Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility," The Quarterly Journal of Economics, MIT Press, vol. 96(4), pages 631-42, November.
- Syed M. Ahsan, 1990. "Risk-Taking, Savings, and Taxation: A Re-examination of Theory and Policy," Canadian Journal of Economics, Canadian Economics Association, vol. 23(2), pages 408-33, May.
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Kramer, Frank, 2009. "Symmetric cash flow-taxation and cross-border investments," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2009-03, University of Bayreuth, Chair of Finance and Banking.
- Paolo Panteghini, 2009.
"On the Equivalence between Labor and Consumption Taxation,"
CESifo Working Paper Series
2593, CESifo Group Munich.
- Paolo M. Panteghini, 2009. "On the equivalence between labor and consumption taxation," Economics Bulletin, AccessEcon, vol. 29(2), pages 622-629.
- Paolo M. Panteghini, 2009. "On the Equivalence between Labor and Consumption Taxation," Working Papers 0904, University of Brescia, Department of Economics.
- Syed Ahsan & Peter Tsigaris, 1998.
"The design of a consumption tax under capital risk,"
Journal of Economics,
Springer, vol. 68(1), pages 53-78, February.
- Syed M. Ahsan & Peter Tsigaris, . "The Design of a Consumption Tax under Capital Risk," EPRU Working Paper Series 97-11, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Juan José Echavarría & George R. Zodrow, 2003. "Foreign Direct Investment and Tax Structure in Colombia," IDB Publications 5598, Inter-American Development Bank.
- Sialm, Clemens, 2006.
"Stochastic taxation and asset pricing in dynamic general equilibrium,"
Journal of Economic Dynamics and Control,
Elsevier, vol. 30(3), pages 511-540, March.
- Clemens Sialm, 2002. "Stochastic Taxation and Asset Pricing in Dynamic General Equilibrium," NBER Working Papers 9301, National Bureau of Economic Research, Inc.
- Dirk Schindler & Bodo Hilgers, 2002. "Shall We Tax the Risk Premium?," CoFE Discussion Paper 02-17, Center of Finance and Econometrics, University of Konstanz.
- Igor Kotlán & Zuzana Machová & Lenka Janíčková, 2011. "Taxation Influence On The Economic Growth," Politická ekonomie, University of Economics, Prague, vol. 2011(5), pages 638-658.
- David F. Bradford, 2003.
"The X Tax in the World Economy,"
Working Papers
109, Princeton University, Department of Economics, Center for Economic Policy Studies..
- David Bradford, 2004. "The X Tax in the World Economy," CESifo Working Paper Series 1264, CESifo Group Munich.
- David F. Bradford, 2004. "The X Tax in the World Economy," NBER Working Papers 10676, National Bureau of Economic Research, Inc.
- David F. Bradford, 2003.
"Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax,"
NBER Working Papers
9843, National Bureau of Economic Research, Inc.
- Bradford, David F, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," International Tax and Public Finance, Springer, vol. 10(5), pages 591-610, September.
- David Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series 997, CESifo Group Munich.
- Syed M. Ahsan & Panagiotis Tsigaris, 2008. "The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions," CESifo Working Paper Series 2203, CESifo Group Munich.
- Sanjit Dhami, 2002. "Optimal Consumption Taxes and Social Security Under Tax Measurement Problems and Uncertainty," International Tax and Public Finance, Springer, vol. 9(6), pages 673-685, November.
- Charles E. McLure & George R. Zodrow, 2007.
"Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0716, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Charles E. McLure, Jr. & George R. Zodrow, 2007. "Consumption-based Direct Taxes: A Guided Tour of the Amusement Park," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(2), pages 285-307, June.
- Charles E. McLure, Jr. & George R. Zodrow, 2006. "Consumption-Based Direct Taxes: A Guided Tour of the Amusement Park," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0635, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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