Income Taxes, Profit Taxes and Neutrality of Optimizing Decisions*
1976; Wiley; Volume: 52; Issue: 2 Linguagem: Inglês
10.1111/j.1475-4932.1976.tb01576.x
ISSN1475-4932
Autores Tópico(s)Gender, Labor, and Family Dynamics
ResumoEconomic RecordVolume 52, Issue 2 p. 166-181 Income Taxes, Profit Taxes and Neutrality of Optimizing Decisions* Peter L. Swan, Peter L. Swan Australian National UniversitySearch for more papers by this author Peter L. Swan, Peter L. Swan Australian National UniversitySearch for more papers by this author First published: June 1976 https://doi.org/10.1111/j.1475-4932.1976.tb01576.xCitations: 20 † *I wish to thank A. H. Chisholm, E. Sieper and T. W. Swan for conversations which led to considerable improvements in this paper. I also wish to thank the Industries Assistance Commission for sponsoring research from which part of the present paper was derived. Of course I am entirely responsible for the views expressed in this paper. After this paper was completed a paper by M. & A. White [12] was drawn to my attention which reaches similar theoretical conclusions using a slightly different approach. AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References 1 Brown, E. Cary, ' Business—Income Taxation and Investment Incentives', Income, Employment and Public Policy, Essays in Honor of Alvin H. Hansen ( New York :Norton 1948). Google Scholar 2 Fitzgerald, T. M., The Contribution of the Mineral Industry to Australian Welfare ( Canberra :Australian Government Publishing Service, 1974). Google Scholar 3 Flemming, J. S., ' A Reappraisal of the Corporation Income Tax', mimeo, Oxford, November 1974. Google Scholar 4 Garnaut, R. and A. Clunies Ross, 'Uncertainty, Risk Aversion and the Taxing of Natural Resource Projects', Economic Journal, 85 (June 1975): 272–87. 10.2307/2230992 Web of Science®Google Scholar 5 King, M. A., 'Taxation, Corporate Financial Policy, and the Cost of Capital:A Comment', Journal of Public Economics, 4 (August 1975): 271–79. 10.1016/0047-2727(75)90004-3 Google Scholar 6 King, M. A., ' Current Policy Problems in Business Taxation', Paper given to a conference on tax policy, Norwegian School of Economics and Business Administration, Bergen December 1974. Google Scholar 7 Musgrave, R. A. and P. B. Musgrave, Public Finance in Theory and Practice ( New York :McGraw-Hill 1973). Google Scholar 8 Samuelson, Paul A., 'Tax Deductibility of Economic Depreciation to Insure Invariant Valuations', Journal of Political Economy, 72 (December 1964): 604–06. 10.1086/258967 Web of Science®Google Scholar 9 Sandmo Agnar, 'Investment Incentives and the Corporate Income Tax', Journal of Political Economy, 82 (March 1974): 287–303. 10.1086/260192 Web of Science®Google Scholar 10 Smith, Vernon L., 'Tax Depreciation Policy and Investment Theory', International Economic Review, 4 (January 1963): 80–91. 10.2307/2525457 Web of Science®Google Scholar 11 Stiglitz, Joseph E., 'Taxation, Corporate Financial Policy and the Cost of Capital', Journal of Public Economics, 2 (February 1973): 1–34. 10.1016/0047-2727(73)90008-X Google Scholar 12 White, M. and, ' Tax Neutrality of Instantaneous versus Economic Depreciation' in R. M. Bud and J. G. Head (eds)., Modern Fiscal Issues, Essays in Honor of Carl S. Shoup (University of Toronto Press, 1972). Google Scholar Citing Literature Volume52, Issue2June 1976Pages 166-181 ReferencesRelatedInformation
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