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Understanding investment incentives under parallel tax systems : an application to the alternative minimum tax

Lyon, Andrew B. - 1989

Persistent link: https://www.econbiz.de/10000764192

[Rezension von: Ng, Yew-Kwang, Efficiency, equality and public policy, with a case for higher public spending]

Lyon, Andrew B. - In: Journal of economic literature 42 (2004) 2, pp. 511-512

Persistent link: https://www.econbiz.de/10002166429

[Rezension von: Gravelle, Jane G., The economic effects of taxing capital income]

Lyon, Andrew B. - In: National tax journal 48 (1995) 4, pp. 651-653

Persistent link: https://www.econbiz.de/10001347874

Tax neutrality under parallel tax systems

Lyon, Andrew B. - In: Public finance quarterly : PFQ 20 (1992) 3, pp. 338-358

Persistent link: https://www.econbiz.de/10001153251

Invariant valuation when tax rates change over time

Lyon, Andrew B. - In: Journal of political economy 98 (1990) 2, pp. 433-437

Persistent link: https://www.econbiz.de/10001089165

Understanding Investment Incentives Under Parallel Tax Systems : An Application to the Alternative Minimum Tax

Lyon, Andrew B. - 1989

The first section of this paper introduces the topic. The next section shows that many parallel tax systems share common features and constructs a general model of the cost of capital based on the Hall-Jorgenson (1967) cost of capital formula. Section 3 presents conditions under which a parallel...

Persistent link: https://www.econbiz.de/10012476142