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...
| Hoofdauteurs: | , |
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| Formaat: | Journal article |
| Taal: | English |
| Gepubliceerd in: |
Elsevier
2003
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