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Corporate and Personal Taxation and the Growing Firm

  • Jakobsson, Ulf

    (Research Institute of Industrial Economics (IFN))

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    The elements of corporate and personal taxation are integrated into a corporate growth model describing a value maximizing firm. The choice parameters of the firm are (1) the growth rate, (2) the debt ratio. (3) the capital-labour ratio. Dividends are determined residually. The corporate tax considered is a flat-rate tax on profits as defined by the tax laws. The personal tax is a linear tax/schedule.

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    File URL: http://www.ifn.se/wfiles/wp/wp001.pdf
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    Paper provided by Research Institute of Industrial Economics in its series Working Paper Series with number 1.

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    Length: 23 pages
    Date of creation: Dec 1976
    Date of revision:
    Handle: RePEc:hhs:iuiwop:0001
    Contact details of provider: Postal: Research Institute of Industrial Economics, Box 55665, SE-102 15 Stockholm, Sweden
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