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On the Neutrality of Flow-of-Funds Corporate Taxation

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  • Robin Boadway
  • Neil Bruce
  • Jack Mintz

Abstract

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Suggested Citation

  • Robin Boadway & Neil Bruce & Jack Mintz, 1981. "On the Neutrality of Flow-of-Funds Corporate Taxation," Working Papers 454, Queen's University, Department of Economics.
  • Handle: RePEc:qed:wpaper:454
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    Cited by:

    1. Jean-François Tremblay, 2010. "Taxation and skills investment in frictional labor markets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(1), pages 52-66, February.
    2. Sakari Uimonen, 1994. "Emission taxes vs. financial subsidies in pollution control," Journal of Economics, Springer, vol. 60(3), pages 281-297, October.
    3. Caren Sureth, 2002. "Partially Irreversible Investment Decisions and Taxation under Uncertainty: A Real Option Approach," German Economic Review, Verein für Socialpolitik, vol. 3(2), pages 185-221, May.
    4. James B. Davies & Jie Zhang & Jinli Zeng, 2000. "Optimal tax mix in a two-sector growth model with transitional dynamics," Departmental Working Papers wp0105, National University of Singapore, Department of Economics.
    5. Christian Keuschnigg, 1991. "The Transition to a Cash Flow Income Tax," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 127(II), pages 113-140, June.
    6. Helena Blazic & Nikša Nikolic & Mario Pecaric, 2003. "Consumer-Based Taxation at the Business Level: The Croatian Experience," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 8(1), pages 57-68, Spring.

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