The Impact of Tax Risk and Persistence on Investment Decisions

Sumru Altug (), Fanny S. Demers () and Michel Demers ()
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Fanny S. Demers: Carleton University
Michel Demers: Carleton University

Economics Bulletin, 2001, vol. 5, pages 1-5

Abstract: There is evidence that tax rates have varied considerably through time. In the postwar years, changes in business taxation in the U.S. have occurred at a pace of approximately every three years. The purpose of this research is to examine the implications of tax risk and persistence on irreversible investment decisions.

Keywords: Irreversible investment; persistence; tax risk (search for similar items in EconPapers)
JEL-codes: E2 D8 (search for similar items in EconPapers)
Date: 2001-04-05
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