灰心丧气
发表于 2025-3-25 04:20:20
Inflation, Depreciation and the Neutrality of the Corporate Income Taxcost of capital and hence on the firm’s investment decisions—particularly when inflation and interest rates are high and fluctuating. A few general conditions for neutrality—confined to exponential depreciation schedules—are given in the literature. In this paper, these conditions are reconsidered i
GLUE
发表于 2025-3-25 11:27:51
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轻浮女
发表于 2025-3-25 12:37:48
Do Tax Allowances Stimulate Investment?e assumption behind most of this work is that all available tax allowances may be claimed by the firms. However, there are several reasons why this may not be true. One purpose of this paper is to explore the effect on capital cost of assuming that firms have unused tax allowances and that the inves
BOAST
发表于 2025-3-25 18:29:53
The Wage Rate Tax—An Alternative to the Income Tax?ore conspicuous. This has induced a search for alternative tax bases. Some aspects of whether a wage-rate tax might be a good alternative to the income tax are examined in this paper. Through simulations with a one-period optimal taxation model, where individuals are free to choose both the amount o
反对
发表于 2025-3-25 23:19:10
The Role and Design of the Corporate Income Taxforms of income (capital gain income or income accruing to nonresidents). Little attention has been paid to reconciling these two functions. We discuss how both functions can be combined so that the corporate tax can collect revenue from economic rents and withhold income at the same time. We explic
轻而薄
发表于 2025-3-26 03:20:53
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irreparable
发表于 2025-3-26 06:46:57
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小步走路
发表于 2025-3-26 11:04:42
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子女
发表于 2025-3-26 15:43:47
https://doi.org/10.1007/978-1-349-08094-6finance; public finance; taxation
透明
发表于 2025-3-26 17:30:31
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