Arbeitspapier
Asymmetric Taxation under Incremental and Sequential Investment
This article discusses the effects of an asymmetric tax scheme on incremental and sequential investment strategies. The tax base is equal to the firm's return, net of an imputation rate. When the firm's return is less than this rate, however, no tax refunds are allowed. This scheme is neutral under both income and capital uncertainty.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 717
- Classification
-
Wirtschaft
- Subject
-
corporate taxation
real options
- Event
-
Geistige Schöpfung
- (who)
-
Panteghini, Paolo
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2002
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Panteghini, Paolo
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2002
Other Objects (12)
Asymmetric taxation and cross-border investment decisions
Group taxation, asymmetric taxation and cross-border investment incentives in Austria
Financing incremental abatement costs under asymmetric information
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Process strategies and modelling approaches for asymmetric incremental sheet forming
Irreversible Investment, Incremental Capital Accumulation, and Price Uncertainty
Capital Income Taxation of Asymmetric Countries
Marginal tax rates under asymmetric taxation
Capital Income Taxation of Asymmetric Countries
Asymmetric taxation and cross-border investment decisions
Group taxation, asymmetric taxation and cross-border investment incentives in Austria
Financing incremental abatement costs under asymmetric information
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Process strategies and modelling approaches for asymmetric incremental sheet forming
Irreversible Investment, Incremental Capital Accumulation, and Price Uncertainty
Capital Income Taxation of Asymmetric Countries
Marginal tax rates under asymmetric taxation
Capital Income Taxation of Asymmetric Countries
Asymmetric taxation and cross-border investment decisions
Group taxation, asymmetric taxation and cross-border investment incentives in Austria
Financing incremental abatement costs under asymmetric information
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Sequential learning using incremental import vector machines for semantic segmentation
Process strategies and modelling approaches for asymmetric incremental sheet forming
Irreversible Investment, Incremental Capital Accumulation, and Price Uncertainty
Capital Income Taxation of Asymmetric Countries
Marginal tax rates under asymmetric taxation