IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!)

Citations for "Taxation, Corporate Financial Policy and the Cost of Capital"

by Alan J. Auerbach

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as
in new window


  1. William G. Dewald, 1998. "Inflation, real interest tax wedges, and capital formation," Review, Federal Reserve Bank of St. Louis, issue Jan, pages 29-35.
  2. Södersten, Jan & Lindhe, Tobias, 2009. "Dividend taxation, share repurchases and the equity trap," Working Paper Series 2009:7, Uppsala University, Department of Economics.
  3. Sorensen, Peter Birch, 1995. "Changing Views of the Corporate Income Tax," National Tax Journal, National Tax Association, vol. 48(2), pages 279-294, June.
  4. von Kalckreuth, Ulf & Hernando, Ignacio & Generale, Andrea & Chatelain, Jean Bernard & Vermeulen, Philip, 2001. "Firm Investment and Monetary Policy Transmission in the Euro Area," Discussion Paper Series 1: Economic Studies 2001,20, Deutsche Bundesbank, Research Centre.
  5. B. CRÉPON & Ch. GIANELLA, 2001. "Taxation, user cost of capital and factor demand," Documents de Travail de la DESE - Working Papers of the DESE g2001-09, Institut National de la Statistique et des Etudes Economiques, DESE.
  6. John Fernald & Brent Neiman, 2011. "Growth Accounting with Misallocation: Or, Doing Less with More in Singapore," American Economic Journal: Macroeconomics, American Economic Association, vol. 3(2), pages 29-74, April.
  7. Tuomas A. Peltonen & Ricardo M. Sousa & Isabel S. Vansteenkiste, 2011. "Fundamentals, Financial Factors, and the Dynamics of Investment in Emerging Markets," Emerging Markets Finance and Trade, M.E. Sharpe, Inc., vol. 47(0), pages 88-105, May.
  8. Konrad, Kai A., 1989. "Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 404-427.
  9. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995. "Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Chapters,in: The Effects of Taxation on Multinational Corporations, pages 67-94 National Bureau of Economic Research, Inc.
  10. Tamim Bayoumi & Joseph E. Gagnon, 1992. "Taxation and inflation: a new explanation for current account imbalances," International Finance Discussion Papers 420, Board of Governors of the Federal Reserve System (U.S.).
  11. Schaller, Huntley, 2006. "Econometric Issues in Estimating User Cost Elasticity," Economics Series 194, Institute for Advanced Studies.
  12. Robert S. Chirinko & Daniel J. Wilson, 2010. "State business taxes and investment: state-by-state simulations," Economic Review, Federal Reserve Bank of San Francisco, pages 13-28.
  13. Egger, Peter & Erhardt, Katharina & Keuschnigg, Christian, 2014. "Heterogeneous Tax Sensitivity of Firm-level Investments," Economics Series 306, Institute for Advanced Studies.
  14. Dietmar Harhoff, 1998. "Are there Financing Constraints for R&D and Investment in German Manufacturing Firms," Annals of Economics and Statistics, GENES, issue 49-50, pages 421-456.
  15. Seppo Kari & Jouko Ylä-Liedenpoha, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," CESifo Working Paper Series 665, CESifo Group Munich.
  16. Fabling, Richard & Gemmell, Norman & Kneller, Richard & Sanderson, Lynda, 2013. "Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand," Working Paper Series 2854, Victoria University of Wellington, Chair in Public Finance.
  17. Chatelain, Jean-Bernard & Tiomo, André, 2001. "Investment, the cost of capital, and monetary policy in the nineties in France: a panel data investigation," Working Paper Series 0106, European Central Bank.
  18. Sebastian Eichfelder & Kerstin Schneider, 2014. "Tax Incentives and Business Investment: Evidence from German Bonus Depreciation," CESifo Working Paper Series 4805, CESifo Group Munich.
  19. Alan J. Auerbach & Joel Slemrod, 1997. "The Economic Effects of the Tax Reform Act of 1986," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 589-632, June.
  20. Réjane Hugounenq & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risques de concurrence fiscale," Revue de l'OFCE, Programme National Persée, vol. 70(1), pages 63-109.
  21. Joerg Breitung & Robert Chirinko & Ulf von Kalckreuth, 2003. "A Vectorautoregressive Investment Model (VIM) and Monetary Policy Transmission: Panel Evidence from German Firms," Emory Economics 0307, Department of Economics, Emory University (Atlanta).
  22. Bayoumi, Tamim & Gagnon, Joseph, 1996. "Taxation and inflation: A new explanation for capital flows," Journal of Monetary Economics, Elsevier, vol. 38(2), pages 303-330, October.
  23. François Legendre & Patricia Le Maitre, 2001. "La sensibilité de l'emploi au coût du travail. Une exploration à partir de données de panel," Economie & Prévision, La Documentation Française, vol. 0(4), pages 1-11.
  24. Kun-Young Yun, 1992. "Taxation of Income from Foreign Capital in Korea," NBER Chapters,in: The Political Economy of Tax Reform, NBER-EASE Volume 1, pages 293-314 National Bureau of Economic Research, Inc.
  25. David F. Bradford, 1989. "Market Value Vs. Financial Accounting Measures of National Saving," NBER Working Papers 2906, National Bureau of Economic Research, Inc.
  26. X. Boutin & S. Quantin, 2006. "An accounting evaluation of user cost of capital for French firms: 1984-2002," Documents de Travail de la DESE - Working Papers of the DESE g2006-09, Institut National de la Statistique et des Etudes Economiques, DESE.
  27. Richard Fabling & Norman Gemmell & Richard Kneller & Lynda Sanderson, 2013. "Estimating Firm-Level Effective Marginal Tax Rates and the User Cost of Capital in New Zealand," Treasury Working Paper Series 13/29, New Zealand Treasury.
  28. Tuomas A. Peltonen & Ricardo M. Sousa & Isabel S. Vansteenkiste, 2009. "Asset prices, Credit and Investment in Emerging Markets," NIPE Working Papers 18/2009, NIPE - Universidade do Minho.
  29. Myron S. Scholes & Mark A. Wolfson, 1989. "Employee Stock Ownership Plans and Corporate Restructuring: Myths and Realities," NBER Working Papers 3094, National Bureau of Economic Research, Inc.
  30. John S. Strong & John R. Meyer, 1990. "Sustaining Investment, Discretionary Investment, and Valuation: A Residual Funds Study of the Paper Industry," NBER Chapters,in: Asymmetric Information, Corporate Finance, and Investment, pages 127-148 National Bureau of Economic Research, Inc.
  31. repec:hal:journl:halshs-00112522 is not listed on IDEAS
  32. Creedy, John & Gemmell, Norman, 2015. "Taxation and the User Cost of Capital : An Introduction," Working Paper Series 4236, Victoria University of Wellington, Chair in Public Finance.
  33. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered," CESifo Working Paper Series 1476, CESifo Group Munich.
  34. William G. Dewald, 1998. "Inflation, real interest tax wedges, and capital formation," Working Papers 1998-005, Federal Reserve Bank of St. Louis.
  35. Auerbach, Alan J. & Hassett, Kevin, 1992. "Tax policy and business fixed investment in the United States," Journal of Public Economics, Elsevier, vol. 47(2), pages 141-170, March.
  36. Schaller, Huntley, 2006. "Estimating the long-run user cost elasticity," Journal of Monetary Economics, Elsevier, vol. 53(4), pages 725-736, May.
  37. Steven M. Fazzari & Benjamin Herzon, 1995. "Capital Gains Tax Cuts, Investment, and Growth," Economics Working Paper Archive wp_147, Levy Economics Institute.
  38. Jean-Bernard Chatelain & Andrea Generale & Ignacio Hernando & Philip Vermeulen & Ulf Von Kalckreuth, 2003. "New Findings on Firm Investment and Monetary Policy Transmission in the Euro Area," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00119490, HAL.
  39. Tobias Lindhe & Jan Södersten, 2014. "Dividend Taxation and the Cost of New Share Issues," CESifo Working Paper Series 5001, CESifo Group Munich.
  40. Jean-Bernard Chatelain, 2003. "Structural Modelling of Financial Constraints on Investment: Where Do We Stand?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00112522, HAL.
  41. Rao Ramesh K. S. & Stevens Eric C, 2006. "The Firm's Cost of Capital, Its Effective Marginal Tax Rate, and the Value of the Government's Tax Claim," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 6(1), pages 1-57, January.
  42. Steven J. Davis & Magnus Henrekson, 2004. "Tax Effects on Work Activity, Industry Mix and Shadow Economy Size: Evidence from Rich-Country Comparisons," NBER Working Papers 10509, National Bureau of Economic Research, Inc.
  43. Nippel, Peter, 2006. "Capital structure decisions under the German tax code," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 607, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  44. Robert J. Gordon & John Veitch, 1986. "Fixed Investment in the American Business Cycle, 1919-83," NBER Chapters,in: The American Business Cycle: Continuity and Change, pages 267-358 National Bureau of Economic Research, Inc.
  45. Robin Boadway & Michael Keen, 2014. "Rent Taxes and Royalties in Designing Fiscal Regimes for Non-Renewable Resources," CESifo Working Paper Series 4568, CESifo Group Munich.
  46. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007. "Nordic dual income taxation of entrepreneurs," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
  47. Ellen R. McGrattan & Edward C. Prescott, 2005. "Taxes, Regulations, and the Value of U.S. and U.K. Corporations," Review of Economic Studies, Oxford University Press, vol. 72(3), pages 767-796.
  48. Osmundsen, P. & Hagen, K. P. & Schjelderup, G., 1998. "Internationally mobile firms and tax policy1," Journal of International Economics, Elsevier, vol. 45(1), pages 97-113, June.
  49. David F. Bradford & Charles Stuart, 1986. "Issues in the Measurement and Interpretation of Effective Tax Rates," NBER Working Papers 1975, National Bureau of Economic Research, Inc.
  50. Patrick Artus & Philippe Ducos & Francois Lecointe, 1992. "Rachats d'entreprise avec endettement (LBO et MBO) : motivations micro-économiques, effets sur l'efficacité des entreprises et risques macro-économiques," Économie et Prévision, Programme National Persée, vol. 102(1), pages 89-104.
  51. Robert S. Chirinko, 2002. "Corporate Taxation, Capital Formation, and the Substitution Elasticity between Labor and Capital," CESifo Working Paper Series 707, CESifo Group Munich.
  52. Karzanova Irina, 2005. "Impact of tax regime on real sector investment in Russia: marginal effective tax rates for physical, human and R&D capital," EERC Working Paper Series 05-16e, EERC Research Network, Russia and CIS.
  53. Leonardo Rhenals Rojas, 2005. "Costo de Uso del Capital en Colombia:1997 -2003," Macroeconomics 0502003, EconWPA.
  54. Miquel Faig & Pauline Shum, 1997. "INVESTMENT IRREVERSIBILITY AND ENDOGENOUS FINANCING: An Evaluation of the Corporate Tax Effects," Working Papers faig-97-02, University of Toronto, Department of Economics.
  55. Lindhe, Tobias & Södersten, Jan, 2006. "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series 2006:19, Uppsala University, Department of Economics.
  56. Steven M. Fazzari & R. Glenn Hubbard & BRUCE C. PETERSEN, 1988. "Financing Constraints and Corporate Investment," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 19(1), pages 141-206.
  57. Henri Sterdyniak & Sanvi Avouyi-Dovi, 1986. "Une série de coût d'usage du capital," Revue de l'OFCE, Programme National Persée, vol. 15(1), pages 217-226.
  58. Mack Ott, 1984. "Depreciation, inflation and investment incentives: the effects of the tax acts of 1981 and 1982," Review, Federal Reserve Bank of St. Louis, issue Nov, pages 17-30.
  59. Cummins, Jason G. & Hassett, Kevin A. & Hubbard, R. Glenn, 1996. "Tax reforms and investment: A cross-country comparison," Journal of Public Economics, Elsevier, vol. 62(1-2), pages 237-273, October.
  60. Brys, B. & Bovenberg, A.L., 2006. "The Life Cycle of the Firm with Debt and Capital Income Taxes," Discussion Paper 2006-91, Tilburg University, Center for Economic Research.
  61. Jason Cummins & Trevor Harris & Kevin Hassett, 1995. "Accounting Standards, Information Flow, and Firm Investment Behavior," NBER Chapters,in: The Effects of Taxation on Multinational Corporations, pages 181-224 National Bureau of Economic Research, Inc.
  62. François Legendre & Patricia Le Maitre, 1997. "Le lien emploi-coût relatif des facteurs de production : quelques résultats obtenus à partir de données de panel," Économie et Statistique, Programme National Persée, vol. 301(1), pages 111-127.
  63. John B. Shoven, 1986. "New Developments in Corporate Finance and Tax Avoidance: Some Evidence," NBER Working Papers 2091, National Bureau of Economic Research, Inc.
  64. Grubert, Harry & Mackie, James B. III, 2000. "Must Financial Services be Taxed Under a Consumption Tax?," National Tax Journal, National Tax Association, vol. 53(n. 1), pages 23-40, March.
  65. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 34(1), pages 75-138.
  66. Richard W. Kopcke, 1992. "Tobin's Q, economic rents, and the optimal stock of capital," Working Papers 92-3, Federal Reserve Bank of Boston.
  67. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters,in: Tax Policy and the Economy, Volume 5, pages 25-54 National Bureau of Economic Research, Inc.
  68. Robin Boadway & Jean-François Tremblay, 2003. "Public Economics and Startup Entrepreneurs," CESifo Working Paper Series 877, CESifo Group Munich.
  69. Carl E. Walsh, 1984. "Optimal Taxation by the Monetary Authority," NBER Working Papers 1375, National Bureau of Economic Research, Inc.
  70. Robert Chirinko & Ulf von Kalckreuth, 2002. "On The German Monetary Transmission Mechanism: Interest Rate and Credit Channels for Investment Spending," Emory Economics 0212, Department of Economics, Emory University (Atlanta).
  71. Patric H. Hendershott, 1987. "Tax Reform and the Slope of the Playing Field," NBER Chapters,in: Taxes and Capital Formation, pages 51-62 National Bureau of Economic Research, Inc.
  72. Jawwad Noor, 2007. "Hyperbolic Discounting and the Standard Model," Boston University - Department of Economics - Working Papers Series WP2007-028, Boston University - Department of Economics.
  73. Grubert, Harry & Mackie, James B. III, 2000. "Must Financial Services Be Taxed Under a Consumption Tax?," National Tax Journal, National Tax Association, vol. 53(1), pages 23-40, March.
  74. Auerbach, Alan J., 1992. "Investment policies to promote growth," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, pages 157-184.
  75. Keuschnigg, Christian & Ribi, Evelyn, 2010. "Profit Taxation, Innovation and the Financing of Heterogeneous Firms," CEPR Discussion Papers 7626, C.E.P.R. Discussion Papers.
  76. Alan J. Auerbach, 2002. "Is there a role for discretionary fiscal policy?," Proceedings - Economic Policy Symposium - Jackson Hole, Federal Reserve Bank of Kansas City, pages 109-150.
  77. William Perraudin & Thierry Pujol, 1991. "L'harmonisation fiscale en Europe et l'économie française : une approche en équilibre général," Revue de l'OFCE, Programme National Persée, vol. 37(1), pages 245-272.
  78. François Legendre, 1992. "La distribution des rendements d'échelle dans l'industrie. Une illustration à partir d'un panel de plus de 700 entreprises françaises," Revue Économique, Programme National Persée, vol. 43(1), pages 71-100.
  79. Jack, William & Viard, Alan D., 1996. "Production efficiency and the design of temporary investment incentives," Journal of Public Economics, Elsevier, vol. 61(1), pages 87-106, July.
  80. Nick Draper & Free Huizinga, 2001. "The effect of corporate taxes on investment and the capital stock," CPB Memorandum 13, CPB Netherlands Bureau for Economic Policy Analysis.
  81. Kanniainen, Vesa & Sodersten, Jan, 1995. "The importance of reporting conventions for the theory of corporate taxation," Journal of Public Economics, Elsevier, vol. 57(3), pages 417-430, July.
  82. Michel Bua & Philippe Girard & Thierry Pujol & Philippe Redondo, 1989. "La politique de distribution de dividendes (1982-1986)," Économie et Prévision, Programme National Persée, vol. 88(2), pages 57-72.
  83. James M. Poterba & Lawrence H. Summers, 1984. "The Economic Effects of Dividend Taxation," Working papers 343, Massachusetts Institute of Technology (MIT), Department of Economics.
  84. John B. Shoven & Laurie Blair Simon, 1987. "Share Repurchases and Acquisitions: An Analysis of Which Firms Participate," NBER Working Papers 2243, National Bureau of Economic Research, Inc.
  85. Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series 2013:16, Uppsala University, Department of Economics.
  86. José Manuel González-Páramo, 1991. "Imposición personal e incentivos fiscales al ahorro en España," Estudios Económicos, Banco de España;Estudios Económicos Homepage, number 46.
  87. Raquel Paredes Gómez, 2006. "The Evolving Role of the Corporate Income Tax in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0605, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  88. Mulder, A., 2004. "Does the mixture of policy instruments matter? An empirical test of government support for the private provision of public goods," ERIM Report Series Research in Management ERS-2004-073-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  89. R. Glenn Hubbard & Peter C. Reiss, 1989. "Corporate Payouts and the Tax Price of Corporate Retentions: Evidence from the Undistributed Profits Tax of 1936-1938," NBER Working Papers 3111, National Bureau of Economic Research, Inc.
  90. Faig, Miquel & Shum, Pauline, 1999. "Irreversible investment and endogenous financing: An evaluation of the corporate tax effects," Journal of Monetary Economics, Elsevier, vol. 43(1), pages 143-171, February.
  91. Myron S. Scholes & Mark A. Wolfson, 1989. "Converting Corporations to Partnerships through Leverage: Theoretical and Practical Impediments," NBER Working Papers 3092, National Bureau of Economic Research, Inc.
  92. Jean-Bernard Chatelain, 2002. "Structural modelling of investment and financial constraints: Where do we stand?," Working Paper Research 28, National Bank of Belgium.
  93. Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016. "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," Annual Conference 2016 (Augsburg): Demographic Change 145588, Verein für Socialpolitik / German Economic Association.
  94. Cohen, Darrel S. & Hassett, Kevin A., 1999. "Inflation, Taxes, and the Durability of Capital," National Tax Journal, National Tax Association, vol. 52(1), pages 91-98, March.
  95. Geremia Palomba, 2002. "Firm Investment, Corporate Finance, and Taxation," IMF Working Papers 02/237, International Monetary Fund.
  96. Modén, Karl-Markus, 1989. "Taxes and Mergers in Sweden," Working Paper Series 242, Research Institute of Industrial Economics.
  97. Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
  98. von Kalckreuth, Ulf & Chirinko, Robert S., 2002. "Further Evidence On The Relationship Between Firm Investment And Financial Status," Discussion Paper Series 1: Economic Studies 2002,28, Deutsche Bundesbank, Research Centre.
  99. Garret Kent Fellows, "undated". "Capital Input Decisions under Rate of Return Regulation," Working Papers 2014-37, Department of Economics, University of Calgary, revised 06 Nov 2014.
  100. Ralph A. Winter, 1991. "The Liability Insurance Market," Journal of Economic Perspectives, American Economic Association, vol. 5(3), pages 115-136, Summer.
  101. repec:hal:journl:halshs-00119490 is not listed on IDEAS
  102. Joosung Jun, 1989. "Tax Policy and International Direct Investment," NBER Working Papers 3048, National Bureau of Economic Research, Inc.
  103. Alain Gubian & François Guillaumat-Tailliet & Jacques Le Cacheux, 1986. "Fiscalité des entreprises et décision d'investissement. Eléments de comparaison internationale France, RFA, Etats-Unis," Revue de l'OFCE, Programme National Persée, vol. 16(1), pages 181-216.
  104. John B. Shoven, 1987. "The Tax Consequences of Share Repurchases and Other Non-Dividend Cash Payments to Equity Owners," NBER Chapters,in: Tax Policy and the Economy, Volume 1, pages 29-54 National Bureau of Economic Research, Inc.
  105. Michel Bua & Philippe Girard & François Legendre & Philippe Redondo, 1990. "Les effets favorables d'une baisse de la fiscalité des entreprises : une évaluation à partir de données individuelles," Économie et Statistique, Programme National Persée, vol. 229(1), pages 41-51.
  106. Scholten, Ulrich, 1999. "Die Förderung von Wohneigentum," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 8, number urn:isbn:9783161472343.
  107. Joulia Ossokina & Herman Vollebergh, 2000. "The Tax Treatment of Interest Expenditures of Multinational Enterprises," Tinbergen Institute Discussion Papers 00-047/3, Tinbergen Institute.
  108. Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
  109. Lindhe, Tobias & Södersten, Jan, 2014. "Dividend Taxation and the Cost of New Share Issues," Working Paper Series, Center for Fiscal Studies 2014:12, Uppsala University, Department of Economics.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.