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

by Alan J. Auerbach

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  1. Robert Chirinko & Ulf von Kalckreuth, 2002. "On The German Monetary Transmission Mechanism: Interest Rate and Credit Channels for Investment Spending," Emory Economics, Department of Economics, Emory University (Atlanta) 0212, Department of Economics, Emory University (Atlanta).
  2. Dietmar Harhoff, 1997. "Are There Financing Constraints for R&D and Investment in German Manufacturing Firms?," CIG Working Papers, Wissenschaftszentrum Berlin (WZB), Research Unit: Competition and Innovation (CIG) FS IV 97-45, Wissenschaftszentrum Berlin (WZB), Research Unit: Competition and Innovation (CIG).
  3. Bayoumi, Tamim & Gagnon, Joseph, 1996. "Taxation and inflation: A new explanation for capital flows," Journal of Monetary Economics, Elsevier, Elsevier, vol. 38(2), pages 303-330, October.
  4. 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.
  5. Geremia Palomba, 2002. "Firm Investment, Corporate Finance, and Taxation," IMF Working Papers 02/237, International Monetary Fund.
  6. 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.
  7. Cummins, Jason G. & Hassett, Kevin A. & Hubbard, R. Glenn, 1996. "Tax reforms and investment: A cross-country comparison," Journal of Public Economics, Elsevier, Elsevier, vol. 62(1-2), pages 237-273, October.
  8. 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, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0605, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  9. 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.
  10. von Kalckreuth, Ulf & Hernando, Ignacio & Generale, Andrea & Chatelain, Jean Bernard & Vermeulen, Philip, 2001. "Firm Investment and Monetary Policy Transmission in the Euro Area," Discussion Paper Series 1: Economic Studies 2001,20, Deutsche Bundesbank, Research Centre.
  11. Robert S. Chirinko, 2002. "Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital," CESifo Working Paper Series 707, CESifo Group Munich.
  12. Tuomas A. Peltonen & Ricardo M. Sousa & Isabel S. Vansteenkiste, 2011. "Fundamentals, Financial Factors, and the Dynamics of Investment in Emerging Markets," Emerging Markets Finance and Trade, M.E. Sharpe, Inc., M.E. Sharpe, Inc., vol. 47(0), pages 88-105, May.
  13. repec:hal:journl:halshs-00119490 is not listed on IDEAS
  14. Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
  15. Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian, 2014. "Heterogeneous Tax Sensitivity of Firm-level Investments," Economics Working Paper Series 1426, University of St. Gallen, School of Economics and Political Science.
  16. David F. Bradford, 1993. "Market Value Vs. Financial Accounting Measures of National Saving," NBER Working Papers 2906, National Bureau of Economic Research, Inc.
  17. John Fernald & Brent Neiman, 2010. "Growth accounting with misallocation: Or, doing less with more in Singapore," Working Paper Series, Federal Reserve Bank of San Francisco 2010-18, Federal Reserve Bank of San Francisco.
  18. Tobias Lindhe & Jan Södersten, 2009. "Dividend Taxation, Share Repurchases and the Equity Trap," CESifo Working Paper Series 2652, CESifo Group Munich.
  19. 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.
  20. 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.
  21. 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.
  22. 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, The Ratio Institute 57, The Ratio Institute.
  23. von Kalckreuth, Ulf & Chirinko, Robert S., 2002. "Further Evidence On The Relationship Between Firm Investment And Financial Status," Discussion Paper Series 1: Economic Studies 2002,28, Deutsche Bundesbank, Research Centre.
  24. 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.
  25. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994. "Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Working Papers 4690, National Bureau of Economic Research, Inc.
  26. 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.
  27. Chatelain, Jean-Bernard & AndrÈ Tiomo, 2002. "Investment, the Cost of Capital, and Monetary Policy in the Nineties in France: A Panel Data Investigation," Royal Economic Society Annual Conference 2002, Royal Economic Society 45, Royal Economic Society.
  28. 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," Working Papers, Motu Economic and Public Policy Research 13_14, Motu Economic and Public Policy Research.
  29. Philippe Redondo & Thierry Pujol & Philippe Girard & Michel Bua, 1989. "La politique de distribution de dividendes (1982-1986)," Économie et Prévision, Programme National Persée, Programme National Persée, vol. 88(2), pages 57-72.
  30. Joulia Ossokina & Herman Vollebergh, 2000. "The Tax Treatment of Interest Expenditures of Multinational Enterprises," Tinbergen Institute Discussion Papers 00-047/3, Tinbergen Institute.
  31. 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.
  32. repec:dgr:uvatin:2000047 is not listed on IDEAS
  33. Darrel Cohen & Kevin A. Hassett, 1997. "Inflation, taxes, and the durability of capital," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) 1997-53, Board of Governors of the Federal Reserve System (U.S.).
  34. 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.
  35. Ellen R. McGrattan & Edward C. Prescott, 2005. "Taxes, Regulations, and the Value of U.S. and U.K. Corporations," Review of Economic Studies, Oxford University Press, vol. 72(3), pages 767-796.
  36. Jawwad Noor, 2007. "Hyperbolic Discounting and the Standard Model," Boston University - Department of Economics - Working Papers Series, Boston University - Department of Economics WP2007-028, Boston University - Department of Economics.
  37. Seppo Kari & Jouko Ylä-Liedenpohja, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," Discussion Papers, Government Institute for Economic Research Finland (VATT) 266, Government Institute for Economic Research Finland (VATT).
  38. B. CRÉPON & Ch. GIANELLA, 2001. "Taxation, user cost of capital and factor demand," Documents de Travail de la DESE - Working Papers of the DESE, Institut National de la Statistique et des Etudes Economiques, DESE g2001-09, Institut National de la Statistique et des Etudes Economiques, DESE.
  39. John B. Shoven, 1986. "New Developments in Corporate Finance and Tax Avoidance: Some Evidence," NBER Working Papers 2091, National Bureau of Economic Research, Inc.
  40. Schaller, Huntley, 2006. "Estimating the long-run user cost elasticity," Journal of Monetary Economics, Elsevier, Elsevier, vol. 53(4), pages 725-736, May.
  41. 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.
  42. 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, Programme National Persée, vol. 102(1), pages 89-104.
  43. Tamim Bayoumi & Joseph Gagnon, 1992. "Taxation and inflation: a new explanation for current account imbalances," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.) 420, Board of Governors of the Federal Reserve System (U.S.).
  44. Jason Cummins & Trevor Harris & Kevin Hassett, 1995. "Accounting Standards, Information Flow, and Firm Investment Behavior," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 181-224 National Bureau of Economic Research, Inc.
  45. Tobias Lindhe & Jan Södersten, 2006. "The Equity Trap, the Cost of Capital and the Firm’s Growth Path," CESifo Working Paper Series 1801, CESifo Group Munich.
  46. Keuschnigg, Christian & Ribi, Evelyn, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers 7626, C.E.P.R. Discussion Papers.
  47. Ralph A. Winter, 1991. "The Liability Insurance Market," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 5(3), pages 115-136, Summer.
  48. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo Group Munich.
  49. 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, Institut National de la Statistique et des Etudes Economiques, DESE g2006-09, Institut National de la Statistique et des Etudes Economiques, DESE.
  50. Steven M. Fazzari & Benjamin Herzon, 1998. "Capital Gains Tax Cuts, Investment, and Growth," Macroeconomics, EconWPA 9811006, EconWPA.
  51. repec:hal:journl:halshs-00112522 is not listed on IDEAS
  52. Jean-Bernard Chatelain, 2003. "Structural Modelling of Financial Constraints on Investment: Where Do We Stand?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00112522, HAL.
  53. Auerbach, Alan J. & Hassett, Kevin, 1992. "Tax policy and business fixed investment in the United States," Journal of Public Economics, Elsevier, Elsevier, vol. 47(2), pages 141-170, March.
  54. Faig, Miquel & Shum, Pauline, 1999. "Irreversible investment and endogenous financing: An evaluation of the corporate tax effects," Journal of Monetary Economics, Elsevier, Elsevier, vol. 43(1), pages 143-171, February.
  55. Modén, Karl-Markus, 1989. "Taxes and Mergers in Sweden," Working Paper Series, Research Institute of Industrial Economics 242, Research Institute of Industrial Economics.
  56. Robert S. Chirinko & Daniel J. Wilson, 2010. "State business taxes and investment: state-by-state simulations," Economic Review, Federal Reserve Bank of San Francisco, Federal Reserve Bank of San Francisco, pages 13-28.
  57. Scholten, Ulrich, 1999. "Die Förderung von Wohneigentum," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, edition 1, volume 8, number urn:isbn:9783161472343, July.
  58. 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.
  59. James M. Poterba & Lawrence H. Summers, 1984. "The Economic Effects of Dividend Taxation," Working papers, Massachusetts Institute of Technology (MIT), Department of Economics 343, Massachusetts Institute of Technology (MIT), Department of Economics.
  60. Nick Draper & Free Huizinga, 2001. "The effect of corporate taxes on investment and the capital stock," CPB Memorandum, CPB Netherlands Bureau for Economic Policy Analysis 13, CPB Netherlands Bureau for Economic Policy Analysis.
  61. Auerbach, Alan J., 1992. "Investment policies to promote growth," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, Federal Reserve Bank of Kansas City, pages 157-184.
  62. 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.
  63. Joosung Jun, 1989. "Tax Policy and International Direct Investment," NBER Working Papers 3048, National Bureau of Economic Research, Inc.
  64. Patric H. Hendershott, 1987. "Tax Reform and the Slope of the Playing Field," NBER Chapters, in: Taxes and Capital Formation, pages 51-62 National Bureau of Economic Research, Inc.
  65. Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Uppsala University, Department of Economics 2013:16, Uppsala University, Department of Economics.
  66. Garret Kent Fellows, 2014. "Capital Input Decisions under Rate of Return Regulation," Working Papers 2014-37, Department of Economics, University of Calgary, revised 10 Feb 2014.
  67. Schaller, Huntley, 2006. "Econometric Issues in Estimating User Cost Elasticity," Economics Series, Institute for Advanced Studies 194, Institute for Advanced Studies.
  68. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc.
  69. Richard W. Kopcke, 1992. "Tobin's Q, economic rents, and the optimal stock of capital," Working Papers, Federal Reserve Bank of Boston 92-3, Federal Reserve Bank of Boston.
  70. Kanniainen, Vesa & Sodersten, Jan, 1995. "The importance of reporting conventions for the theory of corporate taxation," Journal of Public Economics, Elsevier, Elsevier, vol. 57(3), pages 417-430, July.
  71. Jack, William & Viard, Alan D., 1996. "Production efficiency and the design of temporary investment incentives," Journal of Public Economics, Elsevier, Elsevier, vol. 61(1), pages 87-106, July.
  72. Sebastian Eichfelder & Kerstin Schneider, 2014. "Tax Incentives and Business Investment: Evidence from German Bonus Depreciation," CESifo Working Paper Series 4805, CESifo Group Munich.
  73. 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.
  74. William G. Dewald, 1998. "Inflation, real interest tax wedges, and capital formation," Working Papers, Federal Reserve Bank of St. Louis 1998-005, Federal Reserve Bank of St. Louis.
  75. 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, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasm 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 University Rotterdam.
  76. Jean-Bernard Chatelain & Andrea Generale & Ignacio Hernando & Philip Vermeulen & Ulf Von Kalckreuth, 2003. "New Findings on Firm Investment and Monetary Policy Transmission in the Euro Area," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00119490, HAL.
  77. 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, Programme National Persée, vol. 150(4), pages 1-11.
  78. Tuomas A. Peltonen & Ricardo M. Sousa & Isabel S. Vansteenkiste, 2009. "Asset prices, Credit and Investment in Emerging Markets," NIPE Working Papers, NIPE - Universidade do Minho 18/2009, NIPE - Universidade do Minho.
  79. Alan Auerbach, 2002. "Is There a Role for Discretionary Fiscal Policy?," NBER Working Papers 9306, National Bureau of Economic Research, Inc.
  80. Brys, B. & Bovenberg, A.L., 2006. "The Life Cycle of the Firm with Debt and Capital Income Taxes," Discussion Paper, Tilburg University, Center for Economic Research 2006-91, Tilburg University, Center for Economic Research.
  81. Leonardo Rhenals Rojas, 2005. "Costo de Uso del Capital en Colombia:1997 -2003," Macroeconomics, EconWPA 0502003, EconWPA.
  82. Robin Boadway & Jean-François Tremblay, 2003. "Public Economics and Startup Entrepreneurs," CESifo Working Paper Series 877, CESifo Group Munich.
  83. Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
  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. Carl E. Walsh, 1984. "Optimal Taxation by the Monetary Authority," NBER Working Papers 1375, National Bureau of Economic Research, Inc.
  86. repec:hal:journl:halshs-00112525 is not listed on IDEAS