The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views

Alan Auerbach

No 1519, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The historical impact of tax incentives on the incentives to investand the value of corporate equity;(3) The effects of limited loss offset provisions on the incentives to invest in risky assets; and(4) The determinants of corporate leverage.

Date: 1984-12
Note: ME
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Published as Auerbach, Alan J. "The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views," Financing Corporate Capital Formation, B . Friedman (ed). Chicago: UCP, 1986, pp. 107-121.
Published as The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views , Alan J. Auerbach. in Financing Corporate Capital Formation , Friedman. 1986

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Chapter: The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views (1986)
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