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Investment Incentives and the Corporate Income Tax

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  • Sandmo, Agnar
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    Bibliographic Info

    Article provided by University of Chicago Press in its journal Journal of Political Economy.

    Volume (Year): 82 (1974)
    Issue (Month): 2 (Part I, March-April)
    Pages: 287-302

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    Handle: RePEc:ucp:jpolec:v:82:y:1974:i:2:p:287-302

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    Web page: http://www.journals.uchicago.edu/JPE/

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    Cited by:
    1. Hartwick, John M. & Karp, Larry & Long, Ngo Van, 2002. "Depreciation rules and value invariance with extractive firms," Journal of Economic Dynamics and Control, Elsevier, vol. 26(1), pages 99-116, January.
    2. Chang Woon Nam & Doina Maria Radulescu, 2003. "The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries," CESifo Working Paper Series 847, CESifo Group Munich.
    3. Chang Woon Nam, 2001. "Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries," CESifo Working Paper Series 528, CESifo Group Munich.
    4. Luis Alvarez & Vesa Kanniainen & Jan Södersten, 1999. "Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 285-, July.
    5. repec:idb:brikps:12198 is not listed on IDEAS
    6. Sumru Altug & Fanny S. Demers & Michel Demers, 2004. "Tax Policy and Irreversible Investment," CDMA Working Paper Series 200404, Centre for Dynamic Macroeconomic Analysis.
    7. Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
    8. Goolsbee, Austan, 2004. "Taxes and the quality of capital," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 519-543, March.
    9. Bergström, Villy & Södersten, Jan, 1979. "Inflation, Taxation and Capital Cost," Working Paper Series 19, Research Institute of Industrial Economics.

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