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Tax neutrality : illusion or reality? ; the case of entrepreneurship

Kanniainen, Vesa (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003700740

Tax neutrality: illusion or reality? : the case of entrepreneurship

Kanniainen, Vesa (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003711916

Tax neutrality : illusion or reality? : the case of entrepreneurship

Kanniainen, Vesa; Panteghini, Paolo M. - 2012

Persistent link: https://www.econbiz.de/10009526615

Tax neutrality: illusion or reality? : the case of entrepreneurship

Kanniainen, Vesa; Panteghini, Paolo - In: FinanzArchiv : European journal of public finance 69 (2013) 2, pp. 167-193

Persistent link: https://www.econbiz.de/10009756349

Taking cash out of the closely-held corporation : tax opportunities, strategies and techniques

Silton, Lawrence C. - 1983 - 2. ed

Persistent link: https://www.econbiz.de/10002838455

Tax Neutrality : Illusion or Reality? The Case of Entrepreneurship

Kanniainen, Vesa - 2008

This paper shows that taxes which are understood to be neutral with respect to the marginal investment decisions may be distortionary with respect to entrepreneurial decisions. In particular, we apply an intertemporal model to show that a comprehensive income tax is distortionary unless all...

Persistent link: https://www.econbiz.de/10012771817