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The Cost of Capital in Canada, the United States, and Japan

In: Canada-U.S. Tax Comparisons

Author

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  • John B. Shoven
  • Michael Topper

Abstract

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Suggested Citation

  • John B. Shoven & Michael Topper, 1992. "The Cost of Capital in Canada, the United States, and Japan," NBER Chapters,in: Canada-U.S. Tax Comparisons, pages 217-236 National Bureau of Economic Research, Inc.
  • Handle: RePEc:nbr:nberch:7483
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    File URL: http://www.nber.org/chapters/c7483.pdf
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    References listed on IDEAS

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    1. 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.
    2. 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.
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    Cited by:

    1. 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.
    2. Pierre-Pascal Gendron & Gordon Anderson & Jack M. Mintz, 2003. "Corporation Tax Asymmetries and Firm-Level Investment in Canada," International Tax Program Papers 0303, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
    3. Moore Mark A. & Vining Aidan R. & Boardman Anthony E., 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.
    4. Jack Mintz, 1995. "Corporation tax: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 16(4), pages 23-68, November.

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