Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
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More about this item
KeywordsTax neutrality; Corporate tax reform; Allowance for Corporate Equity;
- C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-EUR-2018-11-19 (Microeconomic European Issues)
- NEP-LAW-2018-11-19 (Law & Economics)
- NEP-PBE-2018-11-19 (Public Economics)
- NEP-PUB-2018-11-19 (Public Finance)
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