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...
| Auteurs principaux: | , |
|---|---|
| Format: | Journal article |
| Publié: |
2003
|