Neutrality Properties of Firm Taxation under Default Risk
Paolo Panteghini
Economics Bulletin, 2004, vol. 8, issue 4, 1-7
Abstract:
This note discusses the neutrality conditions of a Firm Tax. In particular, it proves that the neutrality result found by Bond and Devereux (1995) holds under different default conditions.
JEL-codes: H2 (search for similar items in EconPapers)
Date: 2004-10-29
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Persistent link: https://EconPapers.repec.org/RePEc:ebl:ecbull:eb-04h20003
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