The Cost of Capital in Canada, the United States, and Japan
In: Canada-U.S. Tax Comparisons
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- John B. Shoven, 1989. "The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments," NBER Chapters, in: Tax Policy and the Economy, Volume 3, pages 97-115, National Bureau of Economic Research, Inc.
- Bulow, Jeremy I & Summers, Lawrence H, 1984.
"The Taxation of Risky Assets,"
Journal of Political Economy, University of Chicago Press, vol. 92(1), pages 20-39, February.
- Jeremy I. Bulow & Lawrence H. Summers, 1982. "The Taxation of Risky Assets," NBER Working Papers 0897, National Bureau of Economic Research, Inc.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Moore, Mark A. & Boardman, Anthony E. & Vining, Aidan R., 2013.
"More appropriate discounting: the rate of social time preference and the value of the social discount rate,"
Journal of Benefit-Cost Analysis, Cambridge University Press, vol. 4(1), pages 1-16, March.
- Moore Mark A. & Boardman Anthony E. & Vining Aidan R., 2013. "More appropriate discounting: the rate of social time preference and the value of the social discount rate," Journal of Benefit-Cost Analysis, De Gruyter, vol. 4(1), pages 1-16, March.
- Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.
- Brahim Elmorchid, 2010. "L’impact des Congés Fiscaux sur le Coût d’usage du Capital dans les Pays Arabes: Cas du Maroc," Working Papers 533, Economic Research Forum, revised 07 Jan 2010.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Jorgenson, Dale W. & Nomura, Koji, 2005.
"The industry origins of Japanese economic growth,"
Journal of the Japanese and International Economies, Elsevier, vol. 19(4), pages 482-542, December.
- Dale W. Jorgenson & Koji Nomura, 2005. "The Industry Origins of Japanese Economic Growth," NBER Working Papers 11800, National Bureau of Economic Research, Inc.
- Syed M. Ahsan & Panagiotis Tsigaris, 2009.
"The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions,"
Public Finance Review, , vol. 37(6), pages 710-731, November.
- Syed M. Ahsan & Panagiotis Tsigaris, 2008. "The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions," CESifo Working Paper Series 2203, CESifo.
- Jeffrey A. Frankel., 1992.
"The Evolving Japanese Financial System, and the Cost of Capital,"
Center for International and Development Economics Research (CIDER) Working Papers
C92-002, University of California at Berkeley.
- Frankel, Jeffrey A., 1992. "The Evolving Japanese Financial System, and the Cost of Capital," Center for International and Development Economics Research (CIDER) Working Papers 233170, University of California-Berkeley, Department of Economics.
- Dirk Schindler, 2008. "Taxing Risky Capital Income - A Commodity Taxation Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(3), pages 311-333, September.
- Konrad, Kai A., 1989.
"Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 47(3), pages 404-427.
- Konrad, Kai A., 1989. "Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit," EconStor Research Reports 112682, ZBW - Leibniz Information Centre for Economics.
- Marc Rapp & Bernhard Schwetzler, "undated". "Asset Prices in the Presence of a Tax Authority," German Working Papers in Law and Economics 2006-1-1167, Berkeley Electronic Press.
- Pindyck, Robert S, 1984.
"Risk, Inflation, and the Stock Market,"
American Economic Review, American Economic Association, vol. 74(3), pages 335-351, June.
- Robert S. Pindyck, 1983. "Risk, Inflation, and the Stock Market," NBER Working Papers 1186, National Bureau of Economic Research, Inc.
- Pindyck, Robert S., 1983. "Risk, inflation, and the stock market," Working papers 1423-83., Massachusetts Institute of Technology (MIT), Sloan School of Management.
- George R. Zodrow, 2019.
"Taxation, Uncertainty and the Choice of a Consumption Tax Base,"
World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 8, pages 227-237,
World Scientific Publishing Co. Pte. Ltd..
- Zodrow, George R., 1995. "Taxation, uncertainty and the choice of a consumption tax base," Journal of Public Economics, Elsevier, vol. 58(2), pages 257-265, October.
- Lund, Diderik, 2006. "Taxation and systematic risk under decreasing returns to scale," Working Papers 02-2003, Copenhagen Business School, Department of Economics.
- Kai A. Konrad, 1991.
"Risk Taking and Taxation in Complete Capital Markets,"
The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 16(2), pages 167-177, December.
- Konrad, K.A., 1991. "Risk Taking And Taxation In Complete Capital Markets," Papers 90-91-20, California Irvine - School of Social Sciences.
- Konrad, Kai A., 1991. "Risk taking and taxation in complete capital markets," EconStor Research Reports 112676, ZBW - Leibniz Information Centre for Economics.
- Peter Henry, 2007. "Capital Account Liberalization: Theory, Evidence, and Speculation," Discussion Papers 07-004, Stanford Institute for Economic Policy Research.
- repec:cuf:journl:y:2014:v:15:i:1:jorgenson:nomura is not listed on IDEAS
- Lund, Diderik, 2009. "Marginal versus Average Beta of Equity under Corporate Taxation," Memorandum 12/2009, Oslo University, Department of Economics.
- Jeffrey A. Frankel, 1991. "Japanese Finance in the 1980s: A Survey," NBER Chapters, in: Trade with Japan: Has the Door Opened Wider?, pages 225-270, National Bureau of Economic Research, Inc.
- Eddy Zanoutene, 2023.
"Scale‐dependent and risky returns to savings: Consequences for optimal capital taxation,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(3), pages 532-569, June.
- Eddy Zanoutene, 2023. "Scale‐dependent and risky returns to savings: Consequences for optimal capital taxation," Post-Print hal-03891225, HAL.
- Santoro, Marika & Wei, Chao, 2013. "The marginal welfare cost of capital taxation: Discounting matters," Journal of Economic Dynamics and Control, Elsevier, vol. 37(4), pages 897-909.
- Konrad, Kai A., 1990.
"A note on depreciation allowances, taxation and risk-taking,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 3(2), pages 161-165.
- Kai A. Konrad, 1990. "A note on depreciation allowances, taxation and risk-taking," Finnish Economic Papers, Finnish Economic Association, vol. 3(2), pages 161-165, Autumn.
- Syed Ahsan & Panagiotis Tsigaris, 2002. "Measuring the Social Discount Rate under Uncertainty: A Methodology and Application," CESifo Working Paper Series 824, CESifo.
- Moretto Michele & Vergalli Sergio & Panteghini Paolo M., 2015.
"Tax Competition, Investment Irreversibility and the Provision of Public Goods,"
German Economic Review, De Gruyter, vol. 16(4), pages 408-421, December.
- Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2015. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," German Economic Review, Verein für Socialpolitik, vol. 16(4), pages 408-421, November.
- Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," CESifo Working Paper Series 4256, CESifo.
- Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Working Papers 2013.66, Fondazione Eni Enrico Mattei.
- Moretto, Michele & Panteghini, Paolo & Vergalli, Sergio, 2013. "Tax Competition, Investment Irreversibility and the Provision of Public Goods," Economy and Society 156575, Fondazione Eni Enrico Mattei (FEEM).
- Marika Santoro & Chao Wei, 2011. "The Welfare Cost of Capital Taxation: An Asset Market Approach (Working Paper 2011-03)," Working Papers 41152, Congressional Budget Office.
- Jack M. Mintz & Douglas D. Purvis, 1990. "Risk and Economic Policy," Canadian Public Policy, University of Toronto Press, vol. 16(3), pages 298-307, September.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nbr:nberch:7483. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/nberrus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.
Printed from https://ideas.repec.org/h/nbr/nberch/7483.html