Generalised 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 Meade (1978), are special cases of these two taxes. We demonstrate the neutrality of bot...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखकों: Devereux, M, Bond, S
स्वरूप: Journal article
प्रकाशित: 2003