The Impact of Tax Risk and Persistence on Investment Decisions

Sumru Altug and Michel Demers (michel_demers@carleton.ca)

Economics Bulletin, 2001, vol. 5, issue 1, 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.

JEL-codes: D8 E2 (search for similar items in EconPapers)
Date: 2001-04-05
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Citations: View citations in EconPapers (5)

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