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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/pii/0047-2727(95)80004-S
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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. 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 250-67, May.
  2. Alan J. Auerbach, 1980. "Wealth Maximization and the Cost of Capital," NBER Working Papers 0254, National Bureau of Economic Research, Inc.
  3. Sinn, Hans-Werner, 1991. "The vanishing harberger triangle," Munich Reprints in Economics 19842, University of Munich, Department of Economics.
  4. Auerbach, Alan J, 1983. "Taxation, Corporate Financial Policy and the Cost of Capital," Journal of Economic Literature, American Economic Association, vol. 21(3), pages 905-40, September.
  5. J. S. S. Edwards & M. J. Keen, 1985. "Taxes, Investment and Q," Review of Economic Studies, Oxford University Press, vol. 52(4), pages 665-679.
  6. David F. Bradford, 1979. "The Incidence and Allocation Effects of a Tax on Corporate Distributions," NBER Working Papers 0349, National Bureau of Economic Research, Inc.
  7. Colin Mayer, 1986. "Corporation Tax, Finance and the Cost of Capital," Review of Economic Studies, Oxford University Press, vol. 53(1), pages 93-112.
  8. 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.
  9. Mervyn A. King, 1974. "Taxation and the Cost of Capital," Review of Economic Studies, Oxford University Press, vol. 41(1), pages 21-35.
  10. 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.
  11. J. S. S. Edwards & M. J. Keen, 1984. "Wealth Maximization and the Cost of Capital: A Comment," The Quarterly Journal of Economics, Oxford University Press, vol. 99(1), pages 211-214.
  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.
  13. Sodersten, Jan, 1982. " Accelerated Depreciation and the Cost of Capital," Scandinavian Journal of Economics, Wiley Blackwell, vol. 84(1), pages 111-15.
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