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The Indexation of Interest, Depreciation, and Capital Gains: A Model ofInvestment Incentives. (1985). Fullerton, Don.
In: NBER Working Papers.
RePEc:nbr:nberwo:1655.

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Cited: 11

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Cites: 23

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Cocites: 37

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  1. The Impact of Fundamental Tax Reform on the Allocation of Resources. (1987). Fullerton, Don ; Henderson, Yolanda Kodrzycki .
    In: NBER Chapters.
    RePEc:nbr:nberch:11356.

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  2. Tax Loss Carryforwards and Corporate Tax Incentives. (1987). Auerbach, Alan J. ; Poterba, James M..
    In: NBER Chapters.
    RePEc:nbr:nberch:11353.

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  3. ECONOMIC CONSEQUENCES OF TAX REFORM ON AGRICULTURAL INVESTMENT. (1987). Conway, Roger ; Hrubovcak, James ; Durst, Ron ; Leblanc, Michael.
    In: 1987 Annual Meeting, August 2-5, East Lansing, Michigan.
    RePEc:ags:aaea87:270122.

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  4. Issues in the Measurement and Interpretation of Effective Tax Rates. (1986). stuart, charles ; Bradford, David.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1975.

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  5. Tax Changes and Capital Allocation in the 1980s. (1986). hendershott, patric.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1911.

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  6. A Disaggregate Equilibrium Model of the Tax Distortions Among Assets, Sectors, and Industries. (1986). Fullerton, Don ; Henderson, Yolanda K..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1905.

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  7. The Impact of Fundamental Tax Reform on the Allocation of Resources. (1986). Fullerton, Don ; Henderson, Yolanda K..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1904.

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  8. Tax Loss Carryforwards and Corporate Tax Incentives. (1986). Poterba, James ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1863.

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  9. The Impact of Tax Reform on Households. (1985). Slemrod, Joel.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1765.

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  10. Tax Reform, Interest Rates and Capital Allocation. (1985). hendershott, patric.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1708.

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  11. The effect of tax simplification on individuals. (1985). Slemrod, Joel.
    In: Conference Series ; [Proceedings].
    RePEc:fip:fedbcp:y:1985:p:64-102:n:29.

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References

References cited by this document

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  2. Auerbach, Alan 3., Laurence J. Kotlikoff and Jonathan Skinner (1983), The Efficiency Gains from Dynamic Tax Reform, International Economic Review 24, February, 89-100.

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  4. Auerbach, Alan J. and Dale W. Jorgenson (1980), Inflation~Proof Depreciation of Assets, Harvard Business Review 58, 113-18.
    Paper not yet in RePEc: Add citation now
  5. Bradford, David F. (1981), The Incidence and Allocation Effects of a Tax on Corporate Distributions, Journal of Public Economics 15, February, 1-23.

  6. Bradford, David F. and Don Fullerton (1981), Pitfalls in the Construction and Use of Effective Tax Rates in C.R. Hulten, ed., Depreciation, Inflation and the Taxation of Income from Capital , Washington, D.C.: The Urban Institute Press.

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  13. Harberqer, Arnold C. (1966), Efficiency Effects of Taxes on Income from Capital , in M. Krzyzaniak, ed., Effects of Corporation Income Tax, Detroit: Wayne State University Press.
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  15. Hulten, Charles R. and James W. Robertson (1984), The Taxation of High Technology Industries, National Tax Journal 37, Septebmer, 327-45.
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  16. Jorgenson, Dale W. and Martin A. Sullivan (1981), Inflation and Corporate Capital Recovery in C.R. Hulten, ed., Depreciation, Inflation, and the Taxation of Income from Capital, Washington, D.C.: The Urban Institute Press.
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  17. King, Mervyn A. (1977), Public Policy and the Corporation. London: Chapman and Hall.
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  18. King, Mervyn A. and Don Fullerton, eds. (1984), The Taxation of Income from Capital : A Comparative Study of the U.S., U.K., Sweden, and West Germany, Chicago: The University of Chicago Press.

  19. Miller, Merton (1977), Debt and Taxes, Journal of Finance 32, May, 261-275.

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  23. U.S. Treasury Department (1984), Tax Reform for Fairness, Simplicity, and Economic Growth, Office of the Secretary, Washington, D.C.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?. (2014). Sureth, Caren ; Ortmann, Regina .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:165.

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  2. Business Group Taxation and R&D Activities. (2013). Orihara, Masanori .
    In: Discussion papers.
    RePEc:mof:wpaper:ron254.

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  3. Does tax convexity matter for risk? A dynamic study of tax asymmetry and equity beta. (2013). Yick, Martin ; Lam, Keith ; Lei, Adrian .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:41:y:2013:i:1:p:131-147.

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  4. Investment impact of tax loss treatment—empirical insights from a panel of multinationals. (2013). Overesch, Michael ; Dreler, Daniel .
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:20:y:2013:i:3:p:513-543.

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  5. Corporation tax asymmetries: effective tax rates and profit shifting. (2011). Gemmell, Norman ; Creedy, John.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:18:y:2011:i:4:p:422-435.

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  6. Behavioural responses to corporate profit taxation. (2010). Gemmell, Norman ; Creedy, John.
    In: Hacienda Pública Española.
    RePEc:hpe:journl:y:2010:v:193:i:2:p:109-130.

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  7. Investment incentives and corporate tax asymmetries. (2010). Edgerton, Jesse .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:94:y:2010:i:11-12:p:936-952.

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  8. Corporation tax revenue growth in the UK: A microsimulation analysis. (2009). Gemmell, Norman ; Creedy, John.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:26:y:2009:i:3:p:614-625.

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  9. Behavioural Responses to Corporate Profit Taxation. (2008). Gemmell, Norman ; Creedy, John.
    In: Department of Economics - Working Papers Series.
    RePEc:mlb:wpaper:1029.

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  10. Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting. (2008). Gemmell, Norman ; Creedy, John.
    In: Department of Economics - Working Papers Series.
    RePEc:mlb:wpaper:1028.

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  11. Asymmetrische Besteuerung unter Ausschüttungsbeschränkungen. (2008). Jansen, Harald .
    In: FEMM Working Papers.
    RePEc:mag:wpaper:08030.

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  12. Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung. (2007). Niemann, Rainer.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:28.

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  13. The Future of Capital Income Taxation. (2006). Auerbach, Alan.
    In: Berkeley Olin Program in Law & Economics, Working Paper Series.
    RePEc:cdl:oplwec:qt90v90406.

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  14. Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern. (2005). Vo, Armin ; Sureth, Caren .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:2.

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  15. Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria. (2005). Treisch, Corinna ; Niemann, Rainer.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1506.

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  16. Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen. (2004). Niemann, Rainer.
    In: Tübinger Diskussionsbeiträge.
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  17. Asymmetric Taxation and Cross-Border Investment Decisions. (2004). Niemann, Rainer.
    In: CESifo Working Paper Series.
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  18. Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung. (2003). Niemann, Rainer.
    In: Tübinger Diskussionsbeiträge.
    RePEc:zbw:tuedps:259.

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  19. Asymmetric Taxation under Incremental and Sequential Investment. (2002). Panteghini, Paolo.
    In: CESifo Working Paper Series.
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  20. Corporation Tax Asymmetries and Cartel Unity. (2001). Gendron, Pierre-Pascal .
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:8:y:2001:i:5:p:659-674.

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  21. Corporate Tax Asymmetries under Investment Irreversibility. (2001). Panteghini, Paolo.
    In: CESifo Working Paper Series.
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  22. Oscillate Wildly: asymmetries and persistence in company-level profitability. (2001). Benito, Andrew.
    In: Bank of England working papers.
    RePEc:boe:boeewp:128.

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  23. On Corporate Tax Asymmetries and Neutrality. (2001). Panteghini, Paolo.
    In: German Economic Review.
    RePEc:bla:germec:v:2:y:2001:i:3:p:269-286.

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  24. Irreversible investment and endogenous financing: An evaluation of the corporate tax effects. (1999). Shum, Pauline ; Faig, Miquel.
    In: Journal of Monetary Economics.
    RePEc:eee:moneco:v:43:y:1999:i:1:p:143-171.

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  25. Investment Ramifications of Distortionary Tax Subsidies. (1998). Hines, James.
    In: NBER Working Papers.
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  26. Corporation Tax Asymmetries: An Oligopolistic Supergame Analysis. (1996). Gendron, Pierre-Pascal .
    In: Working Papers.
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  27. Tax exhaustion, firm investment, and leasing; a test of the Q model of investment. (1996). O'Malley, Michael P..
    In: Finance and Economics Discussion Series.
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  28. Corporate taxation, incumbency advantage and entry. (1996). Appelbaum, Elie ; Katz, Eliakim .
    In: European Economic Review.
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  29. Investment, Finacial Factors and Cash Flow: Evidence From UK Panel Data. (1989). Schiantarelli, Fabio ; Devereux, Michael.
    In: NBER Working Papers.
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  30. Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax. (1989). Lyon, Andrew.
    In: NBER Working Papers.
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  31. Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements?. (1988). Fullerton, Don ; Mackie, James B..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:2593.

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  32. The Taxation of Income from Capital in the United States, 1980-86. (1987). Fullerton, Don ; Karayannis, Marios.
    In: NBER Working Papers.
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  33. The Marginal Excess Burden of Different Capital Tax Instruments. (1987). Fullerton, Don ; Henderson, Yolanda K..
    In: NBER Working Papers.
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  34. The Significance of Tax Law Asymmetries: An Empirical Investigation. (1987). Auerbach, Alan ; Altshuler, Rosanne.
    In: NBER Working Papers.
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  35. The Indexation of Interest, Depreciation, and Capital Gains: A Model ofInvestment Incentives. (1985). Fullerton, Don.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1655.

    Full description at Econpapers || Download paper

  36. Does the Tax System Favor Investment in High-Tech or Smoke-Stack Industries?. (1985). Lyon, Andrew ; Fullerton, Don.
    In: NBER Working Papers.
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  37. Valuing the Governments Tax Claim on Risky Corporate Assets. (1985). Majd, Saman ; Myers, Stewart C..
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