Kanniainen, Vesa; Panteghini, Paolo M. - In: FinanzArchiv: Public Finance Analysis 69 (2013) 2, pp. 167-193
The theoretical work on capital income taxation has focused on conditions under which a tax system preserves investment neutrality. The trouble with such a neutrality view is that it is focused on one margin among others. The economics of start-up firms is, however, fundamentally different from...