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Tax Neutrality and Intangible Capital

In: Tax Policy and the Economy: Volume 2

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Don Fullerton
Andrew B. Lyon

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This chapter was published in: Don Fullerton & Andrew B. Lyon Tax Policy and the Economy: Volume 2, , pages 63-88, 1988.

This item is provided by National Bureau of Economic Research, Inc in its series NBER Chapters with number 10937.

Handle: RePEc:nbr:nberch:10937

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This chapter was published in the following book, which is listed on IDEAS:
Lawrence H. Summers, 1988. "Tax Policy and the Economy: Volume 2," NBER Books, National Bureau of Economic Research, Inc, number summ88-2.
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References listed on IDEAS
Please 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.:
  1. Mervyn A. King & Don Fullerton, 1983. "The Taxation of Income from Capital: A Comparative Study of the U.S., U.K., Sweden, and West Germany--The Theoretical Framework--," NBER Working Papers 1058, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Fullerton, Don & Lyon, Andrew B & Rosen, Richard J, 1984. " Uncertainty, Welfare Cost and the "Adaptability" of U.S. Corporate Taxes," Scandinavian Journal of Economics, Blackwell Publishing, vol. 86(2), pages 229-43.
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  3. Alan J. Auerbach, 1983. "Corporate Taxation in the United States," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 14(1983-2), pages 451-514. [Downloadable!]
  4. Roger H. Gordon & James R. Hines, Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 223-258 National Bureau of Economic Research, Inc. [Downloadable!]
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  5. Don Fullerton, 1984. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  6. David F. Bradford, 1980. "Tax Neutrality and the Investment Tax Credit," NBER Working Papers 0269, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  7. Feldstein, Martin & Dicks-Mireaux, Louis & Poterba, James, 1983. "The effective tax rate and the pretax rate of return," Journal of Public Economics, Elsevier, vol. 21(2), pages 129-158, July. [Downloadable!] (restricted)
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  8. Henry G. Grabowksi & Dennis C. Mueller, 1978. "Industrial Research and Development, Intangible Capital Stocks, and Firm Profit Rates," Bell Journal of Economics, The RAND Corporation, vol. 9(2), pages 328-343, Autumn. [Downloadable!] (restricted)
  9. Lawrence H. Summers, 1981. "Taxation and Corporate Investment: A q-Theory Approach," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 12(1981-1), pages 67-140. [Downloadable!]
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Cited by:
(explanations, Please 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.)

  1. Bronwyn H. Hall, 1992. "Investment and Research and Development at the Firm Level: Does the Source of Financing Matter?," NBER Working Papers 4096, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Don Fullerton & Marios Karayannis, 1993. "Tax Evasion and the Allocation of Capital," NBER Working Papers 4581, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. Andrew B. Lyon, 1991. "Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax," NBER Working Papers 2912, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. James Berkovec & Don Fullerton, 1989. "The General Equilibrium Effects of Inflation on Housing Consumption and Investment," NBER Working Papers 2826, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  5. Lawrence H. Goulder, 1989. "Tax Policy, Housing Prices, and Housing Investment," NBER Working Papers 2814, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  6. Patric H. Hendershott, 1988. "The Tax Reform Act Of 1986 And Economic Growth," NBER Working Papers 2553, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  7. Bronwyn Hall, 2006. "R&D, productivity and market value," IFS Working Papers W06/23, Institute for Fiscal Studies. [Downloadable!]
  8. James Berkovec & Don Fullerton, 1993. "A General Equilibrium Model of Housing, Taxes, and Portfolio Choice," NBER Working Papers 3505, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
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