Business Tax Policy under Default Risk

In this article we use a stochastic model with one representative firm to study business tax policy under default risk. We will show that, for a given tax rate, the government has an incentive to reduce (increase) financial instability and default costs if its objective function is welfare (tax revenue)

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Year of publication:	2019
Authors:	Comincioli, Nicola
Other Persons:	Vergalli, Sergio (contributor) ; Panteghini, Paolo M. (contributor)
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Unternehmensbesteuerung \| Corporate taxation \| Steuerpolitik \| Tax policy \| Theorie \| Theory \| Kreditrisiko \| Credit risk
Description of contents:	Abstract [papers.ssrn.com] ; Abstract [doi.org]

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Extent:	1 Online-Ressource (22 p)
Series:	FEEM Working Paper ; No. 11.2019
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 10, 2019 erstellt Volltext nicht verfügbar
Other identifiers:	10.2139/ssrn.3417592 [DOI]
Classification:	H25 - Business Taxes and Subsidies ; G33 - Bankruptcy; Liquidation ; G38 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012866918