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Risk, diversification and the design of loss limitations under a realization-based income tax
Scarborough, Robert H. - In: Tax law review 48 (1993) 3, pp. 677-717
Persistent link: https://www.econbiz.de/10001332609
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A normative analysis of capital income taxes in the presence of aggregate risk
Christiansen, Vidar - In: The Geneva papers on risk and insurance theory 18 (1993) 1, pp. 55-76
Persistent link: https://www.econbiz.de/10001145416
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Risk-taking, savings, and taxation : a re-examination of theory and policy
Ahsan, Syed M. - In: The Canadian journal of economics 23 (1990) 2, pp. 408-433
Persistent link: https://www.econbiz.de/10001093505
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Income tax compliance and evasion : a graphical approach
Linster, Bruce G. - In: Southern economic journal 63 (1997) 3, pp. 788-796
Persistent link: https://www.econbiz.de/10001213590
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On the design of a neutral business tax under uncertainty
Bond, Stephen - In: Journal of public economics 58 (1995) 1, pp. 57-71
Persistent link: https://www.econbiz.de/10001185829
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Taxation, uncertainty and the choice of a consumption tax base
Zodrow, George R. - In: Journal of public economics 58 (1995) 2, pp. 257-265
Persistent link: https://www.econbiz.de/10001187365
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Distortions in risk activity from a lump sum tax
Petruzzi, Christopher R. - In: Public finance 48 (1993) 3, pp. 416-421
Persistent link: https://www.econbiz.de/10001170644
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Taxation and risk taking : a general equilibrium perspective
Kaplow, Louis - In: National tax journal 47 (1994) 4, pp. 789-798
Persistent link: https://www.econbiz.de/10001177320
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Differential taxation and the encouragement of risk-taking
Sandmo, Agnar - In: Economics letters 31 (1989) 1, pp. 55-59
Persistent link: https://www.econbiz.de/10001078196
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Tax rate uncertainty, investment decisions, and tax neutrality
Niemann, Rainer - In: International tax and public finance 11 (2004) 3, pp. 265-281
Persistent link: https://www.econbiz.de/10002039724