Adjustment costs and the neutrality of income taxes
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References listed on IDEAS
- Green, Jerry R & Sheshinski, Eytan, 1978.
"Optimal Capital-Gains Taxation under Limited Information,"
Journal of Political Economy,
University of Chicago Press, vol. 86(6), pages 1143-1158, December.
- Green, Jerry & Sheshinski, Eytan, 1978. "Optimal Capital-Gains Taxation Under Limited Information," Scholarly Articles 3210340, Harvard University Department of Economics.
- Andrew B. Abel, 1983. "Tax Neutrality in the Presence of Adjustment Costs," The Quarterly Journal of Economics, Oxford University Press, vol. 98(4), pages 705-712.
- Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72, pages 604-604.
- Richard Hartman, 1978. "Investment Neutrality of Business Income Taxes," The Quarterly Journal of Economics, Oxford University Press, vol. 92(2), pages 245-260.
More about this item
KeywordsCapital gains tax; depreciation; income tax; investment neutrality.;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2006-02-05 (All new papers)
- NEP-PBE-2006-02-05 (Public Economics)
- NEP-PUB-2006-02-05 (Public Finance)
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