TAXATION OF CORPORATE CAPITAL INCOME - TAX REVENUES VERSUS TAX DISTORTIONS

被引：66

作者：

GORDON, RH

机构：

来源：

关键词：

D O I：

10.2307/1885733

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

引用

页码：1 / 27

页数：27

共 28 条

[1]

Atkinson A.B., 1980, LECTURES PUBLIC EC

[2] INFLATION AND THE CHOICE OF ASSET LIFE [J].

AUERBACH, AJ .

[3]

AUERBACH AJ, 1979, 232 U BIRM DISC PAP

[4]

BRADFORD D, 1980, EC TAXATION

[5] OPTIMAL CAPITAL STRUCTURE UNDER CORPORATE AND PERSONAL TAXATION [J].

DEANGELO, H ;

MASULIS, RW .

[6]

DIAMOND PA, 1965, AM ECON REV, V55, P1126

[7]

Diamond PA, 1967, AM ECON REV, V57, P759

[8]

Domar E., 1944, Q J ECON, V58, P382

[9]

FAMA EF, 1975, AM ECON REV, V65, P269

[10]

FELDSTEIN M, 1979, NATL TAX J, V32, P445