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The importance of reporting conventions for the theory of corporate taxation

  • Kanniainen, Vesa
  • Sodersten, Jan

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File URL: http://www.sciencedirect.com/science/article/B6V76-46BMT4G-4/2/ca012913132fe255e6f25fcee3c69e06
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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 57 (1995)
Issue (Month): 3 (July)
Pages: 417-430

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Handle: RePEc:eee:pubeco:v:57:y:1995:i:3:p:417-430
Contact details of provider: Web page: http://www.elsevier.com/locate/inca/505578

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  1. Auerbach, Alan J, 1979. "Wealth Maximization and the Cost of Capital," The Quarterly Journal of Economics, MIT Press, vol. 93(3), pages 433-46, August.
  2. Edwards, J S S & Keen, M J, 1985. "Taxes, Investment and Q," Review of Economic Studies, Wiley Blackwell, vol. 52(4), pages 665-79, October.
  3. Sodersten, Jan, 1982. " Accelerated Depreciation and the Cost of Capital," Scandinavian Journal of Economics, Wiley Blackwell, vol. 84(1), pages 111-15.
  4. Mayer, Colin, 1986. "Corporation Tax, Finance and the Cost of Capital," Review of Economic Studies, Wiley Blackwell, vol. 53(1), pages 93-112, January.
  5. Bradford, David F., 1981. "The incidence and allocation effects of a tax on corporate distributions," Journal of Public Economics, Elsevier, vol. 15(1), pages 1-22, February.
  6. Robin Boadway, 1979. "Corporate Taxation and Investment: A Synthesis of the NeoClassical Theory," Working Papers 324, Queen's University, Department of Economics.
  7. James M. Poterba & Lawrence H. Summers, 1981. "Dividend Taxes, Corporate Investment, and "Q"," NBER Working Papers 0829, National Bureau of Economic Research, Inc.
  8. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 25-54 National Bureau of Economic Research, Inc.
  9. 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.
  10. Sinn, Hans-Werner, 1991. "The vanishing harberger triangle," Munich Reprints in Economics 19842, University of Munich, Department of Economics.
  11. Alan J. Auerbach, 1982. "Taxation, Corporate Financial Policy and the Cost of Capital," NBER Working Papers 1026, National Bureau of Economic Research, Inc.
  12. Edwards, J S S & Keen, M J, 1984. "Wealth Maximization and the Cost of Capital: A Comment," The Quarterly Journal of Economics, MIT Press, vol. 99(1), pages 211-14, February.
  13. King, Mervyn A, 1974. "Taxation and the Cost of Capital," Review of Economic Studies, Wiley Blackwell, vol. 41(1), pages 21-35, January.
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