Taxation and Small Firms: Creating Incentives for the Reinvestment of Profits
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DOI: 10.1068/c170271
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References listed on IDEAS
- Chittenden, Francis & Hall, Graham & Hutchinson, Patrick, 1996. "Small Firm Growth, Access to Capital Markets and Financial Structure: Review of Issues and an Empirical Investigation," Small Business Economics, Springer, vol. 8(1), pages 59-67, February.
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- DeAngelo, Harry & Masulis, Ronald W., 1980. "Optimal capital structure under corporate and personal taxation," Journal of Financial Economics, Elsevier, vol. 8(1), pages 3-29, March.
- Michael Devereux, 1988. "Corporation tax: the effect of the 1984 reforms in the incentive to invest," Fiscal Studies, Institute for Fiscal Studies, vol. 9(1), pages 62-79, February.
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- Sofie De Schoenmaker & Philippe Van Cauwenberge & Heidi Vander Bauwhede, 2014. "Effects of local fiscal policy on firm profitability," The Service Industries Journal, Taylor & Francis Journals, vol. 34(16), pages 1289-1306, December.
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