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Cash-flow business taxation revisited: Bankruptcy, risk aversion and asymmetric information
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - 2016
It is well-known that cash-flow business taxes with full loss-offset, and their present-value equivalents, are neutral with respect to firms' investment decisions when firms are riskneutral and there are no distortions. We study the effects of cash-flow business taxation when there is bankruptcy...
Persistent link: https://www.econbiz.de/10011583215
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Cash-flow business taxation revisited : bankruptcy, risk aversion and asymmetric information
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - 2015
Persistent link: https://www.econbiz.de/10011388005
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Natural resource extraction in a federation
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - In: FinanzArchiv : public finance analysis 74 (2018) 1, pp. 34-51
Persistent link: https://www.econbiz.de/10011955385
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Efficiency and the taxation of bank profits
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - In: International tax and public finance 28 (2021) 1, pp. 191-211
Persistent link: https://www.econbiz.de/10012428350
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Cash-flow business taxation revisited : bankruptcy, risk aversion and asymmetric information
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - 2017
Persistent link: https://www.econbiz.de/10011735347
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Natural resource extraction in a federation
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - 2017
Persistent link: https://www.econbiz.de/10011735352
Cover Image
Cash-flow business taxation revisited : bankruptcy, risk aversion and asymmetric information
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - 2016
It is well-known that cash-flow business taxes with full loss-offset, and their present-value equivalents, are neutral with respect to firms' investment decisions when firms are riskneutral and there are no distortions. We study the effects of cash-flow business taxation when there is bankruptcy...
Persistent link: https://www.econbiz.de/10011572404
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Cash-flow business taxation revisited : bankruptcy and asymmetric information
Boadway, Robin W.; Sato, Motohiro; Tremblay, Jean-François - In: International tax and public finance 29 (2022) 4, pp. 922-952
Persistent link: https://www.econbiz.de/10013438462