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Taxation and the Cost of Capital: The "Old" View, the "New" View and Another View
16 references·16 citing·29 second hopsampled
Taxation and the Cost of Capital: The "Old" View, the "New" View and Another View (1990)Taxation and the Cost of Capital: The "Ol…Cash Distributions to Shareholders (1989)Cash Distributions to Shareho…The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany (1984)The Taxation of Income from C…The Economic Effects of Dividend Taxation (1984)The Economic Effects of Divid…Taxation, Corporate Financial Policy and the Cost of Capital (1982)Taxation, Corporate Financial…The incidence and allocation effects of a tax on corporate distributions (1981)The incidence and allocation …The Structure and Reform of Direct Taxation (1980)The Structure and Reform of D…Public Policy and the Corporation (1980)Public Policy and the Corpora…Optimal capital structure under corporate and personal taxation (1980)Optimal capital structure und…Wealth Maximization and the Cost of Capital (1979)Wealth Maximization and the C…Public Policy and the Corporation. (1978)Public Policy and the Corpora…DEBT AND TAXES* (1977)DEBT AND TAXES*The Incidence and Efficiency Effects of Taxes on Income from Capital (1976)The Incidence and Efficiency …Taxation, corporate financial policy, and the cost of capital (1973)Taxation, corporate financial…The Pure Theory of International Trade (1965)The Pure Theory of Internatio…The Incidence of the Corporation Income Tax (1962)The Incidence of the Corporat…THE BENEFITS and COSTS OF PRIVATE INVESTMENT FROM ABROAD: A THEORETICAL APPROACH* (1960)THE BENEFITS and COSTS OF PRI…Owner-Level Taxes and Business Activity (2016)Owner-Level Taxes and Busines…Entrepreneurship and the theory of taxation (2009)Entrepreneurship and the theo…Corporate Taxation and Corporate Governance (2009)Corporate Taxation and Corpor…Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009 (2008)Optimale Eigenfinanzierung de…Tax Effects on Foreign Direct Investment (2007)Tax Effects on Foreign Direct…ACE versus CBIT: Which is Better for Investment and Welfare? (2007)ACE versus CBIT: Which is Bet…Fundamentals of shareholder tax capitalization (2006)Fundamentals of shareholder t…Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends (2003)Why Some Double Taxation Migh…Taxation and Corporate Financial Policy**I am grateful to Kevin Cole for research assistance, to the Burch Center for Tax Policy and Public Finance for research support, and to Doug Bernheim, John Graham, Jim Hines, Vesa Kanniainen, Hans-Werner Sinn and Jan Södersten for comments on an earlier draft. (2002)Taxation and Corporate Financ…Tax Policy in the European Union: A Review of Issues and Options (2002)Tax Policy in the European Un…Measuring the Impact of Taxation on Investment and Financing Decisions (2002)Measuring the Impact of Taxat…The share price effects of dividend taxes and tax imputation credits (2001)The share price effects of di…The European Union: Economics and Policies (2000)The European Union: Economics…The Share Price Effects of Dividend Taxes and Tax Imputation Credits (1998)The Share Price Effects of Di…Transfer Pricing, Double Taxation, and the Cost of Capital (1996)Transfer Pricing, Double Taxa…Costs of monitoring and corporate taxation (1994)Costs of monitoring and corpo…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Structural Dependence of the State on Capital (1988)Tax reforms and investment: A cross-country comparison (1996)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Are Government Bonds Net Wealth? (1974)The Bankruptcy Decision (1978)Payout Policy (2003)The cost of capital, corporation finance and the theory of investment (2008)Internationalization and Changes in Tax Policy in OECD Countries (1998)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)International capital market equilibrium with investment barriers (1974)The Economics of Foreign Direct Investment Incentives (2003)The Economics of Foreign Direct Investment Incentives (2003)General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States.Growth Accounting with Intermediate Inputs (1978)Distributional National Accounts: Methods and Estimates for the United States* (2017)The Capital Structure Puzzle (1984)The Determinants of Capital Structure Choice (1988)Market Timing and Capital Structure (2002)Capital Taxation and Accumulation in a Life Cycle Growth Model (1981)A Review of Empirical Capital Structure Research and Directions for the Future (2011)Taxation of Investment and Savings in a World Economy (1986)Evaluating the impact of investment incentives: The case of Italy's Law 488/1992 (2006)Asset pricing and the bid-ask spread (1986)Theory of Financial Decision Making. (1988)The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States (2013)Dividend taxes, corporate investment, and ‘Q’ (1983)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
  • 1977DEBT AND TAXES*2,896 cited
  • 1962The Incidence of the Corporation Income Tax1,418 cited
  • 1960THE BENEFITS and COSTS OF PRIVATE INVESTMENT FROM ABROAD: A THEORETICAL APPROACH*652 cited
  • 1973Taxation, corporate financial policy, and the cost of capital490 cited
  • 1979Wealth Maximization and the Cost of Capital453 cited
  • 1981The incidence and allocation effects of a tax on corporate distributions388 cited
  • 1980Public Policy and the Corporation371 cited
  • 1982Taxation, Corporate Financial Policy and the Cost of Capital370 cited
  • 1984The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany369 cited
  • 1984The Economic Effects of Dividend Taxation359 cited
  • 1989Cash Distributions to Shareholders332 cited
  • 1976The Incidence and Efficiency Effects of Taxes on Income from Capital299 cited
  • 1978Public Policy and the Corporation.298 cited
  • 1965The Pure Theory of International Trade291 cited
  • 1980The Structure and Reform of Direct Taxation

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260 cited

Cited by

  • 2000The European Union: Economics and Policies135 cited
  • 2001The share price effects of dividend taxes and tax imputation credits77 cited
  • 2002Tax Policy in the European Union: A Review of Issues and Options77 cited
  • 2009Entrepreneurship and the theory of taxation59 cited
  • 2002Measuring the Impact of Taxation on Investment and Financing Decisions54 cited
  • 2002Taxation and Corporate Financial Policy**I am grateful to Kevin Cole for research assistance, to the Burch Center for Tax Policy and Public Finance for research support, and to Doug Bernheim, John Graham, Jim Hines, Vesa Kanniainen, Hans-Werner Sinn and Jan Södersten for comments on an earlier draft.50 cited
  • 2007Tax Effects on Foreign Direct Investment45 cited
  • 2008Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/200939 cited
  • 2003Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends36 cited
  • 1994Costs of monitoring and corporate taxation35 cited
  • 2006Fundamentals of shareholder tax capitalization31 cited
  • 2009Corporate Taxation and Corporate Governance30 cited
  • 2007ACE versus CBIT: Which is Better for Investment and Welfare?29 cited
  • 1998The Share Price Effects of Dividend Taxes and Tax Imputation Credits28 cited
  • 1996Transfer Pricing, Double Taxation, and the Cost of Capital27 cited
  • 2016Owner-Level Taxes and Business Activity26 cited