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The importance of reporting conventions for the theory of corporate taxation

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  • Kanniainen, Vesa
  • Sodersten, Jan

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  • 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.
    • Handle: RePEc:eee:pubeco:v:57:y:1995:i:3:p:417-430
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    References listed on IDEAS

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    1. Auerbach, Alan J, 1983. "Taxation, Corporate Financial Policy and the Cost of Capital," Journal of Economic Literature, American Economic Association, vol. 21(3), pages 905-940, September.
    2. Sinn, Hans-Werner, 1991. "The vanishing harberger triangle," Journal of Public Economics, Elsevier, vol. 45(3), pages 271-300, August.
    3. 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.
    4. repec:bla:scandj:v:84:y:1982:i:1:p:111-15 is not listed on IDEAS
    5. Robin Boadway, 1980. "Corporate Taxation and Investment: A Synthesis of the Neo-Classical Theory," Canadian Journal of Economics, Canadian Economics Association, vol. 13(2), pages 250-267, May.
    6. J. S. S. Edwards & M. J. Keen, 1984. "Wealth Maximization and the Cost of Capital: A Comment," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 99(1), pages 211-214.
    7. Poterba, James M. & Summers, Lawrence H., 1983. "Dividend taxes, corporate investment, and `Q'," Journal of Public Economics, Elsevier, vol. 22(2), pages 135-167, November.
    8. Alan J. Auerbach, 1979. "Wealth Maximization and the Cost of Capital," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 93(3), pages 433-446.
    9. Mervyn A. King, 1974. "Taxation and the Cost of Capital," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 41(1), pages 21-35.
    10. J. S. S. Edwards & M. J. Keen, 1985. "Taxes, Investment and Q," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 52(4), pages 665-679.
    11. Colin Mayer, 1986. "Corporation Tax, Finance and the Cost of Capital," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 53(1), pages 93-112.
    12. 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.
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