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Taxation and Business Activity: A Survey


  • Jack M. Mintz
  • Douglas D. Purvis


Are taxes an important determinant of business activity? If they are, what are the implications for public policy? The four surveys of this volume provide a detailed description of the current state of knowledge for specialists in tax policy. In this essay we develop some of the common themes. We discuss how taxes affect investment, risk-taking and financial decisions.

Suggested Citation

  • Jack M. Mintz & Douglas D. Purvis, 1987. "Taxation and Business Activity: A Survey," Working Papers 696, Queen's University, Department of Economics.
  • Handle: RePEc:qed:wpaper:696

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    Cited by:

    1. Mintz, Jack M. & Chen, Duanjie & Zorotheos, Evangelia, 2000. "Taxing issues with privatization : a checklist," Policy Research Working Paper Series 2348, The World Bank.
    2. Bob Hamilton & Jack Mintz & John Whalley, 1991. "Decomposing the Welfare Costs of Capital Tax Distortions: The Importance of Risk Assumptions," NBER Working Papers 3628, National Bureau of Economic Research, Inc.
    3. Jack M. Mintz & Douglas D. Purvis, 1990. "Risk and Economic Policy," Canadian Public Policy, University of Toronto Press, vol. 16(3), pages 298-307, September.

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