Corporate Taxation and Investment: A Synthesis of the NeoClassical Theory
Corporate Taxation and Investment: A Synthesis of the NeoClassical Theory
复制标题
公司税收与投资：新古典理论的综合
DOI：
10.2307/134686
复制
发表时间：
1979
期刊：
影响因子：
--
通讯作者：
R. Boadway
中科院分区：
文献类型：
--
作者：
R. Boadway
本文综合分析了企业所得税对动态新古典企业资本积累决策的影响。资本货物的相对价格和绝对价格是允许变化的，调整成本被考虑，投资税收优惠进行了调查，并考虑了各种方式来确定企业的债务问题。
This paper presents a synthesis of the way that corporation income tax influences the capital accumulation decision of a dynamic neoclassical firm. Relative and absolute prices for capital goods are allowed to change, adjustment costs are considered, investment tax incentives are investigated, and various ways of determining the debt issue by the firm are considered.