The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views / Alan J. Auerbach.

Format:

Book

Author/Creator:

Auerbach, Alan J.

Contributor:

National Bureau of Economic Research.

Series:

Working Paper Series (National Bureau of Economic Research) no. w1519.

NBER working paper series no. w1519

Language:

English

Physical Description:

1 online resource: illustrations (black and white);

Other Title:

The Economic Effects of the Corporate Income Tax

Place of Publication:

Cambridge, Mass. National Bureau of Economic Research 1984.

Summary:

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.

Notes:

Print version record

December 1984.