Generalized R-Based and S-Based Taxes Under Uncertainty.

This paper considers the relationship between two general neutral business tax structures, which we label the "firm tax" and the "shareholder tax." The well-known R-based and S-based cash flow taxes, analysed by, are special cases of these two taxes. We demonstrate the neutrality...

Повний опис

Бібліографічні деталі
Автори: Bond, S, Devereux, M
Формат: Journal article
Мова:English
Опубліковано: Elsevier 2003