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Citations for "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations"

by Paul A. Samuelson

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  1. Lammersen, Lothar, 2002. "The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics," ZEW Discussion Papers 02-46, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  2. Alan J. Auerbach, 1990. "Public Sector Dynamics," NBER Working Papers 3508, National Bureau of Economic Research, Inc.
  3. Kiesewetter, Dirk & Niemann, Rainer, 2001. "Beiträge und Rentenzahlungen in einer entscheidungsneutralen Einkommensteuer," Tübinger Diskussionsbeiträge 212, University of Tübingen, School of Business and Economics.
  4. Ghiselli Ricci, Roberto & Magni, Carlo Alberto, 2009. "Axiomatization of residual income and generation of financial securities," MPRA Paper 14438, University Library of Munich, Germany.
  5. Lewis, Philip E.T. & Hall, Nigel H. & Savage, C.R. & Kingston, A.G., 1988. "Taxation, Cost Of Capital And Investment In Australian Agriculture," Australian Journal of Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 32(01), April.
  6. Niemann, Rainer & Kastner, Christoph, 2008. "Wie streitanfällig ist das österreichische Steuerrecht? Eine empirische Untersuchung der Urteile des österreichischen Verwaltungsgerichtshofs nach Bemessungsgrundlagen-, Zeit- und Tarifeffekten," arqus Discussion Papers in Quantitative Tax Research 40, arqus - Arbeitskreis Quantitative Steuerlehre.
  7. Francesco Menoncin & Paolo M. Panteghini, 2013. "The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 57-71, March.
  8. Pablo Gutierrez & Ramon E. Lopez & Eugenio Figueroa, 2014. "Local neutrality of Corporate Tax systems," Working Papers wp394, University of Chile, Department of Economics.
  9. Richard Arnott & Alex Anas, 1995. "Taxes and Allowances in a Dynamic Equilibrium Model of Urban Housing with a Size-Quality Hierarchy," Boston College Working Papers in Economics 309., Boston College Department of Economics.
  10. Alan J. Auerbach & David F. Bradford, 2001. "Generalized Cash Flow Taxation," Working Papers 131, Princeton University, Department of Economics, Center for Economic Policy Studies..
  11. Kiesewetter, Dirk, 2002. "Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax," Tübinger Diskussionsbeiträge 242, University of Tübingen, School of Business and Economics.
  12. Paolo M. Panteghini, 2005. "Asymmetric Taxation under Incremental and Sequential Investment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(5), pages 761-779, December.
  13. Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc.
  14. Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research 2, arqus - Arbeitskreis Quantitative Steuerlehre.
  15. David F. Bradford, 1981. "Issues in the Design of Saving and Investment Incentives," NBER Working Papers 0637, National Bureau of Economic Research, Inc.
  16. Jeffrey D. Fisher & Brent C Smith & Jerrold J. Stern & R. Brian Webb, 2005. "Analysis of Economic Depreciation for Multi-Family Property," Journal of Real Estate Research, American Real Estate Society, vol. 27(4), pages 355-370.
  17. Hemmerich, Kristina & Kiesewetter, Dirk, 2012. "Ein Nachruf auf die Diskussion zur entscheidungsneutralen Gewinnbesteuerung," arqus Discussion Papers in Quantitative Tax Research 139, arqus - Arbeitskreis Quantitative Steuerlehre.
  18. George Fane & Martin Richardson, 2004. "Negative Gearing Redux," Agenda - A Journal of Policy Analysis and Reform, Australian National University, College of Business and Economics, School of Economics, vol. 11(3), pages 211-222.
  19. Rainer Niemann, 2001. "Tax Rate Uncertainty and Investment Behavior," CESifo Working Paper Series 557, CESifo Group Munich.
  20. Rainer Niemann & Caren Sureth, 2002. "Taxation under Uncertainty – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option Theory," CESifo Working Paper Series 709, CESifo Group Munich.
  21. Knirsch, Deborah, 2002. "Neutrality-based effective tax rates," Tübinger Diskussionsbeiträge 249, University of Tübingen, School of Business and Economics.
  22. Miquel Faig & Pauline Shum, 1996. "Irreversible Investment, Financing Choice and Asymmetric Corporate Taxes," Working Papers faig-96-01, University of Toronto, Department of Economics.
  23. Paolo Panteghini, 2001. "On Corporate Tax Asymmetries and Neutrality," German Economic Review, Verein für Socialpolitik, vol. 2(3), pages 269-286, 08.
  24. Arnott, Richard, 2000. "Neutral Property Taxation," Berkeley Program on Housing and Urban Policy, Working Paper Series qt27h7789n, Berkeley Program on Housing and Urban Policy.
  25. Diderik Lund, 2002. "Taxation, Uncertainty, and the Cost of Equity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(4), pages 483-503, August.
  26. Rumpf, Dominik, 2013. "Zinsbereinigung bei der Dualen Einkommensteuer," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 32, number urn:isbn:9783161528699.
  27. Chang Woon Nam & Doina Maria Radulescu, 2003. "The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries," CESifo Working Paper Series 847, CESifo Group Munich.
  28. Chang Woon Nam & Doina Maria Radulescu, 2004. "Types of Tax Concessions for Attracting Foreign Direct Investment in Free Economic Zones," CESifo Working Paper Series 1175, CESifo Group Munich.
  29. Luis H. R. Alvarez & Erkki Koskela, 2007. "Irreversible Capital Accumulation and Nonlinear Tax Policy: A Note," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(1), pages 46-53, March.
  30. Ruf, Martin, 2012. "Broadening the tax base of neutral business taxes," Economics Letters, Elsevier, vol. 117(1), pages 81-83.
  31. Alan J. Auerbach & Martin Feldstein, 1978. "Inflation and the Choice of Asset Life," NBER Working Papers 0253, National Bureau of Economic Research, Inc.
  32. Englund, Peter, 1985. "Taxation of capital gains on owner-occupied homes," European Economic Review, Elsevier, vol. 27(3), pages 311-334.
  33. Martin Feldstein, 1979. "Adjusting Depreciation in an Inflationary Economy: Indexing versus Acceleration," NBER Working Papers 0395, National Bureau of Economic Research, Inc.
  34. Alan D. Viard, 2000. "The transition to consumption taxation, part 1: the impact on existing capital," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, issue Q3, pages 2-22.
  35. Andrew B. Abel, 2007. "Optimal Capital Income Taxation," NBER Working Papers 13354, National Bureau of Economic Research, Inc.
  36. Larsen, Peter H., 2016. "A method to estimate the costs and benefits of undergrounding electricity transmission and distribution lines," Energy Economics, Elsevier, vol. 60(C), pages 47-61.
  37. Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165.
  38. Bell, Timothy J. & Thomas, Jacob, 2013. "Tax benefits of leasing," Economics Letters, Elsevier, vol. 120(2), pages 338-341.
  39. Tobias Lindhe & Jan Södersten, 2012. "The Norwegian shareholder tax reconsidered," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(3), pages 424-441, June.
  40. Dirk Kiesewetter & Rainer Niemann, 2002. "Neutral and Equitable Taxation of Pensions as Capital Income," CESifo Working Paper Series 706, CESifo Group Munich.
  41. Alvarez JR, Luis & Kanniainen, Vesa & Södersten, Jan, 2000. "Why is the Corporation Tax Not Neutral? Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," Working Paper Series 2000:4, Uppsala University, Department of Economics.
  42. Benge, M., 1999. "The Ralph Report Depreciation Proposals and Investment Neutrality," ANU Working Papers in Economics and Econometrics 1999-371, Australian National University, College of Business and Economics, School of Economics.
  43. Carlo Alberto, Magni, 2008. "Splitting Up Value: A Critical Review of Residual Income Theories," MPRA Paper 10506, University Library of Munich, Germany.
  44. Adkins, Roger & Paxson, Dean, 2013. "The effect of tax depreciation on the stochastic replacement policy," European Journal of Operational Research, Elsevier, vol. 229(1), pages 155-164.
  45. Joseph E. Stiglitz, 1980. "On the Almost Neutrality of Inflation: Notes on Taxation and the Welfare Costs of Inflation," NBER Working Papers 0499, National Bureau of Economic Research, Inc.
  46. Rainer Niemann & Caren Sureth-Sloane, 2015. "Investment Effects of Wealth Taxes under Uncertainty and Irreversibility," CESifo Working Paper Series 5610, CESifo Group Munich.
  47. Chang Woon Nam & Doina Maria Radulescu, 2004. "Does Debt Maturity Matter for Investment Decisions?," CESifo Working Paper Series 1124, CESifo Group Munich.
  48. Chang Woon Nam & Doina Maria Radulescu, 2003. "Types of Tax Concessions for Promoting Investment in Free Economic and Trade Areas," ERSA conference papers ersa03p169, European Regional Science Association.
  49. Ethan Yale, 2008. "Taxing Cap-and-Trade Environmental Regulation," The Journal of Legal Studies, University of Chicago Press, vol. 37(2), pages 535-550, 06.
  50. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
  51. Vesa Kanniainen & Paolo M. Panteghini, 2008. "Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship," Working Papers 0803, University of Brescia, Department of Economics.
  52. Paolo M. Panteghini, 2001. "Dual income taxation : the choice of the imputed rate of return," Finnish Economic Papers, Finnish Economic Association, vol. 14(1), pages 5-13, Spring.
  53. Niemann, Rainer & Bachmann, Mark & Knirsch, Deborah, 2002. "Was leisten die Effektivsteuersätze des European Tax Analyzer?," Tübinger Diskussionsbeiträge 241, University of Tübingen, School of Business and Economics.
  54. Niemann, Rainer & Sureth, Caren, 2004. "Tax neutrality under irreversibility and risk aversion," Economics Letters, Elsevier, vol. 84(1), pages 43-47, July.
  55. repec:pri:cepsud:69bradford is not listed on IDEAS
  56. Meißner, Fabian & Schneider, Georg & Sureth, Caren, 2013. "The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation," arqus Discussion Papers in Quantitative Tax Research 141, arqus - Arbeitskreis Quantitative Steuerlehre.
  57. Hartwick, John M. & Karp, Larry & Long, Ngo Van, 2002. "Depreciation rules and value invariance with extractive firms," Journal of Economic Dynamics and Control, Elsevier, vol. 26(1), pages 99-116, January.
  58. Michael Sattinger, 2010. "Income Tax Incidence with Positive Population Growth," Discussion Papers 10-04, University at Albany, SUNY, Department of Economics.
  59. Harald Jansen, 2008. "Asymmetrische Besteuerung unter Ausschüttungsbeschränkungen," FEMM Working Papers 08030, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  60. Basak, Suleyman & Croitoru, Benjamin, 2001. "Non-linear taxation, tax-arbitrage and equilibrium asset prices," Journal of Mathematical Economics, Elsevier, vol. 35(2), pages 347-382, April.
  61. Scholten, Ulrich, 1999. "Die Förderung von Wohneigentum," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 8, number urn:isbn:9783161472343.
  62. Caren Sureth & Ralf Maiterth, "undated". "Wealth Tax As Alternative Minimum Tax ? - the Impact of Minimum Taxation on Business Structure and Strategy -," EcoMod2006 272100093, EcoMod.
  63. Marc Rapp & Bernhard Schwetzler, "undated". "Asset Prices in the Presence of a Tax Authority," German Working Papers in Law and Economics 2006-1-1167, Berkeley Electronic Press.
  64. McDonald, Robert L., 2004. "The tax (dis)advantage of a firm issuing options on its own stock," Journal of Public Economics, Elsevier, vol. 88(5), pages 925-955, April.
  65. Niemann Rainer & Sureth Caren, 2005. "Capital Budgeting with Taxes under Uncertainty and Irreversibility / Investitionsplanung mit Steuern bei Unsicherheit und Irreversibilität," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 225(1), pages 77-95, February.
  66. 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, 05.
  67. Schreiber, Ulrich & Spengel, Christoph & Lammersen, Lothar, 2001. "Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten," ZEW Discussion Papers 01-26, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  68. Bergström, Villy & Södersten, Jan, 1979. "Inflation, Taxation and Capital Cost," Working Paper Series 19, Research Institute of Industrial Economics.
  69. Chang Woon Nam, 2001. "Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries," CESifo Working Paper Series 528, CESifo Group Munich.
  70. Andrew B. Lyon, 1989. "Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax," NBER Working Papers 2912, National Bureau of Economic Research, Inc.
  71. Matt Benge & George Fane, 2006. "Adjustment costs and the neutrality of income taxes," Departmental Working Papers 2006-04, The Australian National University, Arndt-Corden Department of Economics.
  72. Lammersen, Lothar, 2002. "Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity," ZEW Discussion Papers 02-47, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  73. David F. Bradford, 1998. "Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax," NBER Working Papers 6465, National Bureau of Economic Research, Inc.
  74. Siemers, Lars-H. R. & Zöller, Daniel, 2011. "Change-over within little scope: On the decision neutrality of recent tax reform proposals," MPRA Paper 27943, University Library of Munich, Germany.
  75. Deborah Knirsch & Rainer Niemann, 2008. "Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union," Accounting in Europe, Taylor & Francis Journals, vol. 5(2), pages 101-125, December.
  76. 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.
  77. Manfred Rose & Michael Robert Rimmler & Marko Thomas Scholz & Daniel Zöller, 2007. "Kosten der Erhebung von Unternehmenssteuern in Deutschland," Working Papers 0459, University of Heidelberg, Department of Economics, revised Nov 2007.
  78. Charles R. Hulten & Frank Wykoff, 1980. "Economic Depreciation and the Taxation of Structures in United States Manufacturing Industries: An Empirical Analysis," NBER Chapters, in: The Measurement of Capital, pages 83-120 National Bureau of Economic Research, Inc.
  79. Richard W. Kopcke, 1993. "The determinants of business investment: has capital spending been surprisingly low?," New England Economic Review, Federal Reserve Bank of Boston, issue Jan, pages 3-31.
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