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.

引用

页码：454 / 464

页数：11

共 50 条

[31] Corporate Effective Tax Rates in the Netherlands
Boudewijn Janssen
[J]. De Economist, 2005, 153 : 47 - 66
[32] MANAGERIAL REPUTATION AND CORPORATE-INVESTMENT DECISIONS
HIRSHLEIFER, D
[J]. FINANCIAL MANAGEMENT, 1993, 22 (02) : 145 - 160
[33] A NOTE ON INVESTMENT ACTIVITIES AND THE GRADUATED CORPORATE-TAX
CLARK, CD
[J]. JOURNAL OF FINANCE, 1957, 12 (01): : 44 - 50
[34] CORPORATE-INVESTMENT AND FINANCE THEORY IN COMPETITIVE EQUILIBRIUM
MILNE, F
[J]. ECONOMIC RECORD, 1974, 50 (132) : 511 - 533
[35] RISK, TIME, AND FIDUCIARY PRINCIPLES IN CORPORATE-INVESTMENT
HU, HTC
[J]. UCLA LAW REVIEW, 1990, 38 (02) : 277 - 389
[36] Corporate Debt Financing and Effective Tax Rates
Kostohryz, Jiri
[J]. Proceedings of the 19th International Conference: Theoretical and Practical Aspects of Public Finance 2014, 2014, : 137 - 146
[37] Corporate effective tax rates in Asian countries
Suzuki, Masaaki
[J]. JAPAN AND THE WORLD ECONOMY, 2014, 29 : 1 - 17
[38] MANAGERIAL INCENTIVES AND CORPORATE-INVESTMENT AND FINANCING DECISIONS
AGRAWAL, A
MANDELKER, GN
[J]. JOURNAL OF FINANCE, 1987, 42 (04): : 823 - 837
[39] Corporate Effective Tax Rates for Research and Policy
Jansky, Petr
[J]. PUBLIC FINANCE REVIEW, 2023, 51 (02) : 171 - 205
[40] EFFECTIVE CORPORATE-TAX RATES - COMMENT
BERNARD, VL
[J]. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 1984, 3 (01) : 75 - 78

← 1 2 3 4 5 →