Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung
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References listed on IDEAS
- (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747.
- 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.
- Ruf, Martin, 2012. "Broadening the tax base of neutral business taxes," Economics Letters, Elsevier, vol. 117(1), pages 81-83.
- O. Yul Kwon, 1983. "Neutral Taxation and Provincial Mineral Royalties: The Manitoba Metallic Minerals and Saskatchewan Uranium Royalties," Canadian Public Policy, University of Toronto Press, vol. 9(2), pages 189-199, June.
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NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-12-22 (Accounting & Auditing)
- NEP-ALL-2012-12-22 (All new papers)
- NEP-GER-2012-12-22 (German Papers)
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