A NOTE ON PRIVATE CORPORATE-INVESTMENT AND EFFECTIVE TAX RATES

被引:0
|
作者
JHA, R
WADHWA, N
机构
[1] UNIV DELHI,SP MUKHERJEE COLL,DELHI 110007,INDIA
[2] DELHI SCH ECON,DELHI,INDIA
来源
PUBLIC FINANCE QUARTERLY | 1990年 / 18卷 / 04期
关键词
D O I
10.1177/109114219001800405
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This article examines the controversy (concerning the relationship between private Abstract corporate investment and effective tax rates) between Feldstein (1982, 1987) and Chirinko (1987), with Indian data. The evidence supports the net rate of return model proposed by Feldstein but does not support the refinements to this model proposed by Chirinko. © 1990, Sage Publications. All rights reserved.
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页码:454 / 464
页数:11
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