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Depreciation rules and value invariance with extractive firms

  • Hartwick, John M.
  • Karp, Larry
  • Long, Ngo Van

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File URL: http://www.sciencedirect.com/science/article/B6V85-43SV5MV-5/2/d579c9780176cc45a237abb6d7096b5a
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Article provided by Elsevier in its journal Journal of Economic Dynamics and Control.

Volume (Year): 26 (2002)
Issue (Month): 1 (January)
Pages: 99-116

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Handle: RePEc:eee:dyncon:v:26:y:2002:i:1:p:99-116
Contact details of provider: Web page: http://www.elsevier.com/locate/jedc

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  1. King, Mervyn A, 1974. "Taxation and the Cost of Capital," Review of Economic Studies, Wiley Blackwell, vol. 41(1), pages 21-35, January.
  2. Gaudet, G. & Lasserre, P., 1984. "Capital Income Taxation, Depletion, Allowances and Non-Renewable Resource Extraction," Cahiers de recherche 8430, Universite de Montreal, Departement de sciences economiques.
  3. Bonds, Stephen R. & Devereux, Michael P., 1995. "On the design of a neutral business tax under uncertainty," Journal of Public Economics, Elsevier, vol. 58(1), pages 57-71, September.
  4. Boadway, Robin & Bruce, Neil, 1984. "A general proposition on the design of a neutral business tax," Journal of Public Economics, Elsevier, vol. 24(2), pages 231-239, July.
  5. Heaps, Terry & Helliwell, John F., 1985. "The taxation of natural resources," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 8, pages 421-472 Elsevier.
  6. Howitt, Peter & Sinn, Hans-Werner, 1989. "Gradual Reforms of Capital Income Taxation," Munich Reprints in Economics 19370, University of Munich, Department of Economics.
  7. Sandmo, Agnar, 1979. "A note on the neutrality of the cash flow corporation tax," Economics Letters, Elsevier, vol. 4(2), pages 173-176.
  8. Karp, Larry & Livernois, John, 1992. "On efficiency-inducing taxation for a non-renewable resource monopolist," Journal of Public Economics, Elsevier, vol. 49(2), pages 219-239, November.
  9. King, Mervyn A., 1975. "Taxation, corporate financial policy, and the cost of capital : A comment," Journal of Public Economics, Elsevier, vol. 4(3), pages 271-279, August.
  10. VAN LONG, Ngo & SINN, Hans-Werner, . "Optimal taxation and economic depreciation: a general equilibrium model with capital and an exhaustible resource," CORE Discussion Papers RP -577, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  11. Sandmo, Agnar, 1974. "Investment Incentives and the Corporate Income Tax," Journal of Political Economy, University of Chicago Press, vol. 82(2), pages 287-302, Part I, M.
  12. Heaps, Terry, 1985. "The taxation of nonreplenishable natural resources revisited," Journal of Environmental Economics and Management, Elsevier, vol. 12(1), pages 14-27, March.
  13. Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, vol. 33(1), pages 95-105, June.
  14. Stiglitz, Joseph E., 1976. "The corporation tax," Journal of Public Economics, Elsevier, vol. 5(3-4), pages 303-311.
  15. Stiglitz, Joseph E., 1973. "Taxation, corporate financial policy, and the cost of capital," Journal of Public Economics, Elsevier, vol. 2(1), pages 1-34, February.
  16. Lyon, Andrew B, 1990. "Invariant Valuation When Tax Rates Change over Time: Confirmations and Contradictions," Journal of Political Economy, University of Chicago Press, vol. 98(2), pages 433-37, April.
  17. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72, pages 604.
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