Bergström, Villy; Södersten, Jan - Institutet för Näringslivsforskning (IFN) - 1979
In times of inflation, most existing systems of taxation introduce new distortions into the allocation of resources. In … this paper, the effects of inflation via taxes on the firm's east of capital are analyzed. The taxes considered are the … corporate income tax and household taxes on dividends and capital gains. The first part of the paper presents the model of a …