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On Corporate Tax Asymmetries and Neutrality

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  • Panteghini Paolo

    (University of Brescia,Brescia, Italy)

Abstract

This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax scheme where the tax base is given by the firm's return net of a rate of relief. When the firm's return is less than the imputation rate, however, no tax refunds are allowed. Unlike symmetric tax systems, the scheme proposed is neutral with respect not only to income uncertainty but also to policy uncertainty.

Suggested Citation

  • Panteghini Paolo, 2001. "On Corporate Tax Asymmetries and Neutrality," German Economic Review, De Gruyter, vol. 2(3), pages 269-286, August.
    • Handle: RePEc:bpj:germec:v:2:y:2001:i:3:p:269-286
    DOI: 10.1111/1468-0475.00038
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