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The importance of reporting conventions for the theory of corporate taxation · Study

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ArticleThe importance of reporting conventions for the theory of corporate taxation

Vesa Kanniainen1995

Article1995

The importance of reporting conventions for the theory of corporate taxation

Vesa Kanniainen · Jan Edvin Södersten

43 citations·0/0 files stored·Journal of Public Economics

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Corporate Taxation and Avoidance Economic and Fiscal Studies Fiscal Policy and Economic Growth

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References

1973Taxation, corporate financial policy, and the cost of capital 1979Wealth Maximization and the Cost of Capital 1990Tax Policy and the Economy 1981The incidence and allocation effects of a tax on corporate distributions 1980Public Policy and the Corporation 1982Taxation, Corporate Financial Policy and the Cost of Capital 1974Taxation and the Cost of Capital 1987Capital income taxation and resource allocation

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2000Taxing capital income in the Nordic Countries: A Model for the European Union?2001Origins and Consequences of Changes in U.S. Corporate Taxation, 1981-1998 2001The choice between owner's wages and dividends under the dual income tax 1998Corporate taxation in Italy: an analysis of the 1998 reform 1998Corporate Tax Policy in the Nordic Countries 2012Globalization and Corporate Taxation

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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.chapter · 9 shared references 1994Costs of monitoring and corporate taxationarticle · 9 shared references 2016Owner-Level Taxes and Business Activityarticle · 8 shared references 1991The vanishing harberger trianglearticle · 7 shared references 1990Taxation and the Cost of Capital: The "Old" View, the "New" View and Another Viewreport · 7 shared references 1995CHANGING VIEWS OF THE CORPORATE INCOME TAXarticle · 7 shared references

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Year1995

Typearticle

Published1995-07-01

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations43

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/0047-2727(95)80004-s

openalex_workW2092800348

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2010

Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States