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A New Summary Measure of the Effective Tax Rate on Investment
16 references·2 citing·49 second hop
A New Summary Measure of the Effective Tax Rate on Investment (2003)A New Summary Measure of the Effective Ta…Do We Now Collect Any Revenue From Taxing Capital Income? (2003)Do We Now Collect Any Revenue…International Taxation (2002)International TaxationDo taxes affect corporate debt policy? Evidence from U.S. corporate tax return data (2001)Do taxes affect corporate deb…A General Model of the Behavioral Response to Taxation (2001)A General Model of the Behavi…The taxation of discrete investment choices (1998)The taxation of discrete inve…Tax Policy and the Dividend Puzzle (1990)Tax Policy and the Dividend P…THE GENERAL THEORY OF TAX AVOIDANCE (1985)THE GENERAL THEORY OF TAX AVO…Which Effective Tax Rate? (1983)Which Effective Tax Rate?Capital Market Equilibrium with Personal Tax (1983)Capital Market Equilibrium wi…The Taxation of Risky Assets (1982)The Taxation of Risky AssetsWealth Maximization and the Cost of Capital (1980)Wealth Maximization and the C…Wealth Maximization and the Cost of Capital (1979)Wealth Maximization and the C…Inflation and the Taxation of Capital Income in the Corporate Sector (1979)Inflation and the Taxation of…INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR (1979)INFLATION AND THE TAXATION OF…Tax Policy and Investment Behavior (1967)Tax Policy and Investment Beh…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …Earnings management around tax rate reduction: evidence from China's 2007 corporate tax reform (2014)Earnings management around ta…Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data (2008)Effective Profit Taxation and…Capital Theory and Investment Behavior (1963)The Impact of Outsourcing and High-Technology Capital on Wages: Estimates For the United States, 1979-1990 (1999)The Contributions of the Economics of Information to Twentieth Century Economics (2000)Information and the Change in the Paradigm in Economics (2002)Trade, Location of Economic Activity and the MNE: A Search for an Eclectic Approach (1977)Capital-Market Imperfections and Investment (1997)Do R&D tax credits work? Evidence from a panel of countries 1979–1997 (2002)Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries (2002)Investing in Climate, Investing in Growth (2017)CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION (1963)The Capital Structure Puzzle (1984)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Capital Structure and International Debt Shifting (2006)Firms' financial choices and thin capitalization rules under corporate tax competition (2012)Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda (2020)Lifetime Portfolio Selection under Uncertainty: The Continuous-Time Case (1969)Optimum consumption and portfolio rules in a continuous-time model (1971)The Pricing of Options and Corporate Liabilities (1973)Optimal bond trading with personal taxes (1984)Optimal Consumption and Investment with Capital Gains Taxes (2001)Prospect Theory and the Disposition Effect (2010)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Behavior of Stock-Market Prices (1965)Determinants of corporate borrowing (1977)Survey of current business (1921)Taxation, Saving and the Rate of Interest (1976)Inflation and the Stock Market (1978)Inflation, Tax Rules, and Investment: Some Econometric Evidence (1980)Tax Reform and the Cost of Capital (1991)Taxation, corporate financial policy, and the cost of capital (1973)DEBT AND TAXES* (1977)The incidence and allocation effects of a tax on corporate distributions (1981)Dividend taxes, corporate investment, and ‘Q’ (1983)Taxation of Investment and Savings in a World Economy (1986)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)Income tax evasion: a theoretical analysis (1972)Income tax evasion: A theoretical analysis (1974)Equality and Efficiency: The Big Tradeoff (1980)An Empirical Examination of Corporate Tax Noncompliance (2007)Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark (2010)A Pure Theory of Local Expenditures (1956)Capital Taxation and Accumulation in a Life Cycle Growth Model (1981)Tax Ratios: A Critical Survey (2001)Measuring the Impact of Taxation on Investment and Financing Decisions (2002)Habit persistence in effective tax rates (2003)Pareto Efficient and Optimal Taxation and the New New Welfare Economics (1987)Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley. (2002)Tax evasion, civic duty and the law abiding citizen (2002)
this work references cited by second hop

References

  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
  • 1967Tax Policy and Investment Behavior1,703 cited
  • 1983Capital Market Equilibrium with Personal Tax472 cited
  • 1979Wealth Maximization and the Cost of Capital453 cited
  • 1998The taxation of discrete investment choices400 cited
  • 2001A General Model of the Behavioral Response to Taxation243 cited
  • 2001Do taxes affect corporate debt policy? Evidence from U.S. corporate tax return data166 cited
  • 1979INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR165 cited
  • 1983Which Effective Tax Rate?155 cited
  • 1985THE GENERAL THEORY OF TAX AVOIDANCE148 cited
  • 1982The Taxation of Risky Assets138 cited
  • 2002International Taxation128 cited
  • 1990Tax Policy and the Dividend Puzzle125 cited
  • 1979Inflation and the Taxation of Capital Income in the Corporate Sector118 cited
  • 2003Do We Now Collect Any Revenue From Taxing Capital Income?108 cited
  • 1980Wealth Maximization and the Cost of Capital101 cited

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  • 2008Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data23 cited
  • 2014Earnings management around tax rate reduction: evidence from China's 2007 corporate tax reform19 cited