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Citations for "Taxation, Corporate Financial Policy and the Cost of Capital"

by Alan J. Auerbach

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  1. Davis, Steven J. & Henrekson, Magnus, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," Ratio Working Papers 57, The Ratio Institute.
  2. Patricia Le Maitre & François Legendre, 2001. "La sensibilité de l'emploi au coût du travail. Une exploration à partir de données de panel," Économie et Prévision, Programme National Persée, vol. 150(4), pages 1-11.
  3. Robert S. Chirinko & Daniel J. Wilson, 2010. "State business taxes and investment: state-by-state simulations," Economic Review, Federal Reserve Bank of San Francisco, pages 13-28.
  4. Grubert, Harry & Mackie, James B. III, 2000. "Must Financial Services be Taxed Under a Consumption Tax?," National Tax Journal, National Tax Association, vol. 53(n. 1), pages 23-40, March.
  5. Patric H. Hendershott, 1986. "Tax Reform and the Slope of the Playing Field," NBER Working Papers 1909, National Bureau of Economic Research, Inc.
  6. Joulia Ossokina & Herman Vollebergh, 2000. "The Tax Treatment of Interest Expenditures of Multinational Enterprises," Tinbergen Institute Discussion Papers 00-047/3, Tinbergen Institute.
  7. Carl E. Walsh, 1984. "Optimal Taxation by the Monetary Authority," NBER Working Papers 1375, National Bureau of Economic Research, Inc.
  8. Dietmar Harhoff, 1997. "Are There Financing Constraints for R&D and Investment in German Manufacturing Firms?," CIG Working Papers FS IV 97-45, Wissenschaftszentrum Berlin (WZB), Research Unit: Competition and Innovation (CIG).
  9. John Fernald & Brent Neiman, 2010. "Growth accounting with misallocation: Or, doing less with more in Singapore," Working Paper Series 2010-18, Federal Reserve Bank of San Francisco.
  10. John B. Shoven & Laurie Blair Simon, 1987. "Share Repurchases and Acquisitions: An Analysis of Which Firms Participate," NBER Working Papers 2243, National Bureau of Economic Research, Inc.
  11. Lindhe, Tobias & Södersten, Jan, 2006. "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series 2006:19, Uppsala University, Department of Economics.
  12. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer, vol. 14(4), pages 407-426, August.
  13. Cohen, Darrel S. & Hassett, Kevin A., 1999. "Inflation, Taxes, and the Durability of Capital," National Tax Journal, National Tax Association, vol. 52(n. 1), pages 91-98, March.
  14. Auerbach, Alan J., 1992. "Investment policies to promote growth," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, pages 157-184.
  15. Richard Fabling & Norman Gemmell & Richard Kneller & Lynda Sanderson, 2013. "Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand," Treasury Working Paper Series 13/29, New Zealand Treasury.
  16. Chatelain, J-B. & Tiomo, A., 2002. "Investment, the Cost of Capital and Monetary Policy in the Nineties in France: A Panel Data Investigation," Working papers 96, Banque de France.
  17. Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series 2013:16, Uppsala University, Department of Economics.
  18. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc.
  19. Roger H. Gordon & Jeffrey K. Mackie-Mason, . "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," EPRU Working Paper Series 93-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  20. Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
  21. repec:hal:cesptp:halshs-00119490 is not listed on IDEAS
  22. Robin Boadway & Michael Keen, 2014. "Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources," CESifo Working Paper Series 4568, CESifo Group Munich.
  23. Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
  24. Leonardo Rhenals Rojas, 2005. "Costo de Uso del Capital en Colombia:1997 -2003," Macroeconomics 0502003, EconWPA.
  25. David F. Bradford & Charles Stuart, 1986. "Issues in the Measurement and Interpretation of Effective Tax Rates," NBER Working Papers 1975, National Bureau of Economic Research, Inc.
  26. Francois Lecointe & Philippe Ducos & Patrick Artus, 1992. "Rachats d'entreprise avec endettement (LBO et MBO) : motivations micro-économiques, effets sur l'efficacité des entreprises et risques macro-économiques," Économie et Prévision, Programme National Persée, vol. 102(1), pages 89-104.
  27. R. Glenn Hubbard & Peter C. Reiss, 1989. "Corporate Payouts and the Tax Price of Corporate Retentions: Evidence from the Undistributed Profits Tax of 1936-1938," NBER Working Papers 3111, National Bureau of Economic Research, Inc.
  28. Nick Draper & Free Huizinga, 2001. "The effect of corporate taxes on investment and the capital stock," CPB Memorandum 13, CPB Netherlands Bureau for Economic Policy Analysis.
  29. von Kalckreuth, Ulf & Chirinko, Robert S. & Breitung, Jörg, 2003. "A Vectorautoregressive Investment Model (VIM) and Monetary Policy Transmission: Panel Evidence from German Firms," Discussion Paper Series 1: Economic Studies 2003,06, Deutsche Bundesbank, Research Centre.
  30. Richard W. Kopcke, 1992. "Tobin's Q, economic rents, and the optimal stock of capital," Working Papers 92-3, Federal Reserve Bank of Boston.
  31. Ralph A. Winter, 1991. "The Liability Insurance Market," Journal of Economic Perspectives, American Economic Association, vol. 5(3), pages 115-136, Summer.
  32. Robert Chirinko & Ulf von Kalckreuth, 2002. "On The German Monetary Transmission Mechanism: Interest Rate and Credit Channels for Investment Spending," Emory Economics 0212, Department of Economics, Emory University (Atlanta).
  33. X. Boutin & S. Quantin, 2006. "An accounting evaluation of user cost of capital for French firms: 1984-2002," Documents de Travail de la DESE - Working Papers of the DESE g2006-09, Institut National de la Statistique et des Etudes Economiques, DESE.
  34. Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
  35. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
  36. James M. Poterba & Lawrence H. Summers, 1984. "The Economic Effects of Dividend Taxation," Working papers 343, Massachusetts Institute of Technology (MIT), Department of Economics.
  37. Tuomas A. Peltonen & Ricardo M. Sousa & Isabel S. Vansteenkiste, 2009. "Fundamentals, Financial Factors and The Dynamics of Investment in Emerging Markets," NIPE Working Papers 19/2009, NIPE - Universidade do Minho.
  38. Kun-Young Yun, 1992. "Taxation of Income from Foreign Capital in Korea," NBER Chapters, in: The Political Economy of Tax Reform, NBER-EASE Volume 1, pages 293-314 National Bureau of Economic Research, Inc.
  39. Myron S. Scholes & Mark A. Wolfson, 1989. "Employee Stock Ownership Plans and Corporate Restructuring: Myths and Realities," NBER Working Papers 3094, National Bureau of Economic Research, Inc.
  40. Miquel Faig & Pauline Shum, 1997. "INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects," Working Papers faig-97-02, University of Toronto, Department of Economics.
  41. Bayoumi, Tamim & Gagnon, Joseph, 1996. "Taxation and inflation: A new explanation for capital flows," Journal of Monetary Economics, Elsevier, vol. 38(2), pages 303-330, October.
  42. 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.
  43. Chatelain, Jean Bernard & Generale, Andrea & Hernando, Ignacio & Kalckreuth, Ulf von & Vermeulen, Philip, 2002. "Firm Investment and Monetary Policy Transmission in the Euro Area," 10th International Conference on Panel Data, Berlin, July 5-6, 2002 A3-3, International Conferences on Panel Data.
  44. repec:hal:journl:halshs-00112522 is not listed on IDEAS
  45. John B. Shoven, 1986. "New Developments in Corporate Finance and Tax Avoidance: Some Evidence," NBER Working Papers 2091, National Bureau of Economic Research, Inc.
  46. Steven M. Fazzari & Benjamin Herzon, 1998. "Capital Gains Tax Cuts, Investment, and Growth," Macroeconomics 9811006, EconWPA.
  47. repec:clg:wpaper:2014-37 is not listed on IDEAS
  48. Ellen R. McGrattan & Edward C. Prescott, 2004. "Taxes, Regulations, and the Value of U.S. and U.K. Corporations," Levine's Bibliography 122247000000000715, UCLA Department of Economics.
  49. Alan Auerbach, 2002. "Is There a Role for Discretionary Fiscal Policy?," NBER Working Papers 9306, National Bureau of Economic Research, Inc.
  50. Jason G. Cummins & Trevor S. Harris & Kevin A. Hassett, 1994. "Accounting Standards, Information Flow, and Firm Investment Behavior," NBER Working Papers 4685, National Bureau of Economic Research, Inc.
  51. Bradford, D.F., 1989. "Market Value Us. Financial Accounting Measures Of National Saving," Papers 34, Princeton, Woodrow Wilson School - Discussion Paper.
  52. Faig, Miquel & Shum, Pauline, 1999. "Irreversible investment and endogenous financing: An evaluation of the corporate tax effects," Journal of Monetary Economics, Elsevier, vol. 43(1), pages 143-171, February.
  53. Myron S. Scholes & Mark A. Wolfson, 1989. "Converting Corporations to Partnerships through Leverage: Theoretical and Practical Impediments," NBER Working Papers 3092, National Bureau of Economic Research, Inc.
  54. Brys, B. & Bovenberg, A.L., 2006. "The Life Cycle of the Firm with Debt and Capital Income Taxes," Discussion Paper 2006-91, Tilburg University, Center for Economic Research.
  55. Raquel Paredes Gómez, 2006. "The Evolving Role of the Corporate Income Tax in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0605, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  56. Modén, Karl-Markus, 1989. "Taxes and Mergers in Sweden," Working Paper Series 242, Research Institute of Industrial Economics.
  57. Kanniainen, Vesa & Sodersten, Jan, 1995. "The importance of reporting conventions for the theory of corporate taxation," Journal of Public Economics, Elsevier, vol. 57(3), pages 417-430, July.
  58. Christian Keuschnigg & Evelyn Ribi, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," University of St. Gallen Department of Economics working paper series 2010 2010-01, Department of Economics, University of St. Gallen.
  59. Sebastian Eichfelder & Kerstin Schneider, 2014. "Tax Incentives and Business Investment: Evidence from German Bonus Depreciation," CESifo Working Paper Series 4805, CESifo Group Munich.
  60. Scholten, Ulrich, 1999. "Die Förderung von Wohneigentum," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 8, number urn:isbn:9783161472343, July.
  61. Robin Boadway & Jean-François Tremblay, 2003. "Public Economics and Startup Entrepreneurs," CESifo Working Paper Series 877, CESifo Group Munich.
  62. repec:hal:journl:halshs-00119490 is not listed on IDEAS
  63. Robert Chirinko & Ulf von Kalckreuth, 2003. "Further Evidence on the Relationship between Firm Investment and Financial Status," Emory Economics 0302, Department of Economics, Emory University (Atlanta).
  64. Mack Ott, 1984. "Depreciation, inflation and investment incentives: the effects of the tax acts of 1981 and 1982," Review, Federal Reserve Bank of St. Louis, issue Nov, pages 17-30.
  65. Robert S. Chirinko, 2002. "Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital," CESifo Working Paper Series 707, CESifo Group Munich.
  66. Philippe Redondo & Thierry Pujol & Philippe Girard & Michel Bua, 1989. "La politique de distribution de dividendes (1982-1986)," Économie et Prévision, Programme National Persée, vol. 88(2), pages 57-72.
  67. Schaller, Huntley, 2006. "Econometric Issues in Estimating User Cost Elasticity," Economics Series 194, Institute for Advanced Studies.
  68. Joosung Jun, 1989. "Tax Policy and International Direct Investment," NBER Working Papers 3048, National Bureau of Economic Research, Inc.
  69. Auerbach, Alan J. & Hassett, Kevin, 1992. "Tax policy and business fixed investment in the United States," Journal of Public Economics, Elsevier, vol. 47(2), pages 141-170, March.
  70. Cummins, Jason G. & Hassett, Kevin A. & Hubbard, R. Glenn, 1996. "Tax reforms and investment: A cross-country comparison," Journal of Public Economics, Elsevier, vol. 62(1-2), pages 237-273, October.
  71. Mulder, A., 2004. "Does the mixture of policy instruments matter? An empirical test of government support for the private provision of public goods," ERIM Report Series Research in Management ERS-2004-073-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni.
  72. repec:dgr:uvatin:2000047 is not listed on IDEAS
  73. repec:hal:cesptp:halshs-00112522 is not listed on IDEAS
  74. Tamim Bayoumi & Joseph Gagnon, 1992. "Taxation and inflation: a new explanation for current account imbalances," International Finance Discussion Papers 420, Board of Governors of the Federal Reserve System (U.S.).
  75. Fabling, Richard & Gemmell, Norman & Kneller, Richard & Sanderson, Lynda, 2013. "Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand," Working Paper Series 2854, Victoria University of Wellington, Chair in Public Finance.
  76. Seppo Kari & Jouko Ylä-Liedenpoha, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," CESifo Working Paper Series 665, CESifo Group Munich.
  77. William G. Dewald, 1998. "Inflation, real interest tax wedges, and capital formation," Working Papers 1998-005, Federal Reserve Bank of St. Louis.
  78. Jawwad Noor, 2007. "Hyperbolic Discounting and the Standard Model," Boston University - Department of Economics - Working Papers Series WP2007-028, Boston University - Department of Economics.
  79. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered," CESifo Working Paper Series 1476, CESifo Group Munich.
  80. Geremia Palomba, 2002. "Firm Investment, Corporate Finance, and Taxation," IMF Working Papers 02/237, International Monetary Fund.
  81. repec:hal:journl:halshs-00112525 is not listed on IDEAS
  82. Tuomas A. Peltonen & Ricardo M. Sousa & Isabel S. Vansteenkiste, 2009. "Asset prices, Credit and Investment in Emerging Markets," NIPE Working Papers 18/2009, NIPE - Universidade do Minho.
  83. B. CRÉPON & Ch. GIANELLA, 2001. "Taxation, user cost of capital and factor demand," Documents de Travail de la DESE - Working Papers of the DESE g2001-09, Institut National de la Statistique et des Etudes Economiques, DESE.
  84. William G. Dewald, 1998. "Inflation, real interest tax wedges, and capital formation," Review, Federal Reserve Bank of St. Louis, issue Jan, pages 29-35.
  85. Schaller, Huntley, 2006. "Estimating the long-run user cost elasticity," Journal of Monetary Economics, Elsevier, vol. 53(4), pages 725-736, May.