Taxation and Risk Taking: A General Equilibrium Perspective
AbstractAnalysis of the interaction between a range of proportional taxes and risk taking finds a wage tax to have the same behavioral effect as a consumption tax, and that a proportional income tax absorbs no investment risk and yields certain revenue.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 47 (1994)
Issue (Month): 4 (December)
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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.
- Ahsan, Syed M., 1976. "Taxation in a two-period temporal model of consumption and portfolio allocation," Journal of Public Economics, Elsevier, vol. 5(3-4), pages 337-352.
- Grinols, Earl L., 1985. "Public investment and social risk-sharing," European Economic Review, Elsevier, vol. 29(3), pages 303-321.
- Louis Kaplow, 1991.
"Incentives and Government Relief for Risk,"
NBER Working Papers
3007, National Bureau of Economic Research, Inc.
- Bohn, Henning, 1990. "Tax Smoothing with Financial Instruments," American Economic Review, American Economic Association, vol. 80(5), pages 1217-30, December.
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