Corporate Taxation and Investment: A Synthesis of the NeoClassical Theory

Robin Boadway

Working Paper from Economics Department, Queen's University

Abstract: 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.

Pages: 30
Date: 1979
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Journal Article: Corporate Taxation and Investment: A Synthesis of the Neo-Classical Theory (1980)
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Persistent link: https://EconPapers.repec.org/RePEc:qed:wpaper:324

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