Tax-aided financial services companies and the cost of capital
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References listed on IDEAS
- Weichenrieder, Alfons J, 1996. " Transfer Pricing, Double Taxation, and the Cost of Capital," Scandinavian Journal of Economics, Wiley Blackwell, vol. 98(3), pages 445-452.
- Kenneth J. McKenzie, 1994.
"The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates on Capital,"
Canadian Journal of Economics,
Canadian Economics Association, vol. 27(3), pages 604-619, August.
- McKenzie, K.J., 1992. "The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates of Capital," Papers 137, Calgary - Department of Economics.
- Gérard, Marcel & Beauchot, Laurence & Jamaels, Sylvie & Valenduc, Christian, 1997. "MESC (Marginal Effective Statutory Charge), an extension of King-Fullerton methodology," Discussion Papers, Series II 353, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
- Goulder, Lawrence H. & Thalmann, Philippe, 1993.
"Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule,"
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- Lawrence H. Goulder & Philippe Thalmann, 1990. "Approaches to Efficient Capital Taxation: Leveling the Playing Field vs.Living by the Golden Rule," NBER Working Papers 3559, National Bureau of Economic Research, Inc.
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- Christian Valenduc, 2004. "Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium," Taxation Papers 6, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.
More about this item
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
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