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Corporate Taxation in the US
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Corporate Taxation in the US (1987)Corporate Taxation in the USThe Dynamic Effects of Tax Law Asymmetries (1986)The Dynamic Effects of Tax La…Estimating the Tax Advantage of Corporate Debt (1983)Estimating the Tax Advantage …The New Economics of Accelerated Depreciation (1982)The New Economics of Accelera…Interest Rates, Inflation, and Corporate Financial Policy (1982)Interest Rates, Inflation, an…How taxes affect economic behavior (1981)How taxes affect economic beh…Must Corporate Income Be Taxed Twice? (1980)Must Corporate Income Be Taxe…INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR (1979)INFLATION AND THE TAXATION OF…Inflation and the Income Tax (1978)Inflation and the Income TaxInflation and the Choice of Asset Life (1978)Inflation and the Choice of A…CORPORATE TAX INTEGRATION: THE ESTIMATED EFFECTS ON CAPITAL ACCUMULATION AND TAX DISTRIBUTION OF TWO INTEGRATION PROPOSALS (1977)CORPORATE TAX INTEGRATION: TH…The Incidence and Efficiency Effects of Taxes on Income from Capital (1976)The Incidence and Efficiency …Inflation Accounting and Nonfinancial Corporate Profits: Physical Assets (1975)Inflation Accounting and Nonf…Are Government Bonds Net Wealth? (1974)Are Government Bonds Net Weal…Taxation, corporate financial policy, and the cost of capital (1973)Taxation, corporate financial…Liquidity Preference as Behavior Towards Risk (1958)Liquidity Preference as Behav…Survey of current business (1921)Survey of current businessECONOMIC AND TAX DEPRECIATION OF OFFICE BUILDINGS (1969)On the theory of tax reform (1976)INFLATION AND THE MARKET VALUE OF THE FIRM: THEORY AND TESTS (1977)Towards an understanding of the real effects and costs of inflation (1978)Evidence on the "Tax Effects" of Inflation Under Historical Cost Accounting Methods (1981)Financial Management and Policy (1968)A general equilibrium calculation of the effects of differential taxation of income from capital in the U.S. (1972)The Computation of Economic Equilibria. (1974)The Theory of Excess Burden and Optimal Taxation (1982)Welfare Costs per Dollar of Additional Tax Revenue in the United States (2008)Inflation-Proof Depreciation of Assets (1980)Optimal capital structure under corporate and personal taxation (1980)Capital Structure Puzzle (1984)Corporate Finance and Taxes: A Review (1986)Tax-Adjusted Discount Rates (1990)An Evaluation of Alternative Measures of Corporate Tax Rates (1999)General Equilibrium Computations of the Marginal Welfare Costs of Taxes in the United States.The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Incidence of the Corporation Income Tax (1962)Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey (2008)The cost of capital, corporation finance and the theory of investment (2008)A Review of Empirical Capital Structure Research and Directions for the Future (2011)Taxation, Saving and the Rate of Interest (1976)Inflation and the Stock Market (1978)Inflation, Tax Rules, and Investment: Some Econometric Evidence (1980)Which Effective Tax Rate? (1983)Tax Reform and the Cost of Capital (1991)STOCK PRICES, REAL ACTIVITY, INFLATION AND MONEY (1981)The relationship between return and market value of common stocks (1981)Capital-skill Complementarity and Inequality: A Macroeconomic Analysis (2000)Clausulas comparativas do portugues (1975)On the private provision of public goods (1986)Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence (1989)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Risk, Return, and Equilibrium: Empirical Tests (1973)THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. Sharpe does not take up the capital budgeting problem developed in section V below.] (1975)Chapter 1 Labor supply of men: A survey (1986)Chapter 2 Female labor supply: A survey (1986)Rebate versus matching: does how we subsidize charitable contributions matter? (2003)The Effects of Taxation on Capital AccumulationThe Taxation of Executive Compensation (2000)
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References

  • 1974Are Government Bonds Net Wealth?5,990 cited
  • 1958Liquidity Preference as Behavior Towards Risk3,916 cited
  • 1921Survey of current business2,134 cited
  • 1973Taxation, corporate financial policy, and the cost of capital490 cited
  • 1976The Incidence and Efficiency Effects of Taxes on Income from Capital299 cited
  • 1981How taxes affect economic behavior265 cited
  • 1979INFLATION AND THE TAXATION OF CAPITAL INCOME IN THE CORPORATE SECTOR165 cited
  • 1986The Dynamic Effects of Tax Law Asymmetries151 cited
  • 1978Inflation and the Income Tax113 cited
  • 1983Estimating the Tax Advantage of Corporate Debt90 cited
  • 1978Inflation and the Choice of Asset Life48 cited
  • 1975Inflation Accounting and Nonfinancial Corporate Profits: Physical Assets44 cited
  • 1982Interest Rates, Inflation, and Corporate Financial Policy42 cited
  • 1982The New Economics of Accelerated Depreciation27 cited
  • 1977CORPORATE TAX INTEGRATION: THE ESTIMATED EFFECTS ON CAPITAL ACCUMULATION AND TAX DISTRIBUTION OF TWO INTEGRATION PROPOSALS25 cited
  • 1980Must Corporate Income Be Taxed Twice?

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