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Italy's Ace Tax and its Effect on a Firm's Leverage
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References

  • 2011Determinants of capital structure459 cited
  • 1998The taxation of discrete investment choices400 cited
  • 2010Dimensions of tax design: the Mirrlees review376 cited
  • 1995On the design of a neutral business tax under uncertainty122 cited
  • 1991A General Neutral Profits Tax118 cited
  • 2007Allowances for Corporate Equity in Practice117 cited
  • 2007Can Capital Income Taxes Survive? And Should They?113 cited
  • 2012Tax Biases to Debt Finance: Assessing the Problem, Finding Solutions*108 cited
  • 2005Neutral Taxation of Shareholder Income107 cited
  • 2011Tax Biases to Debt Finance104 cited
  • 2002The Croatian profit tax: an ACE in practice100 cited
  • 2001Reforming Business Taxation: Lessons from Italy?95 cited
  • 2007A growth oriented dual income tax93 cited
  • 2007International capital taxation61 cited
  • 2005Firm Performance, Capital Structure, and the Tax Benefits of Employee Stock Options60 cited
  • 2005Dual Income Taxation: Why and How?51 cited

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  • 2019A destination-based allowance for corporate equity12 cited