Corporation tax asymmetries [electronic resource] : effective tax rates and profit sharing / by John...
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Corporation tax asymmetries [electronic resource] : effective tax rates and profit sharing / by John...
Corporation tax asymmetries [electronic resource] : effective tax rates and profit sharing / by John Creedy & Norman Gemmell.
About this item
Full title
Author / Creator
Publisher
Melbourne : Dept. of Economics, University of Melbourne, 2008.
Date
2008.
Record Identifier
MMS ID
Language
English
Formats
Publication information
Publisher
Melbourne : Dept. of Economics, University of Melbourne, 2008.
Series
Place of Publication
Victoria
Date Published
2008.
Subjects
More information
Scope and Contents
Summary
This paper examines the way in which the asymmetric treatment of losses within corporate tax codes can be expected to affect behavioural responses to changes in tax rates. The paper introduces the concept of an equivalent tax function, raising the same present value of tax payments as the actual function, in which the effective rate on losses in a...
Alternative Titles
Full title
Corporation tax asymmetries [electronic resource] : effective tax rates and profit sharing / by John Creedy & Norman Gemmell.
Authors, Artists and Contributors
Author / Creator
Notes
General note
Research paper / University of Melbourne, Dept. of Economics, 0819-2642 ; no. 1028.
Title from title screen (viewed on 16 September 2011)
"January 2008".
Includes bibliographical references (p. 23-24)
System details note
Mode of access: Internet via World Wide Web. Address as at 16/09/2011: http://www.economics.unimelb.edu.au/research/workingPapers.html.
System requirements: Adobe Acrobat reader to access the document in PDF format.
Contextual Information
Other version (online)
Identifiers
Primary Identifiers
Record Identifier
74VvKxpgkQDO
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VvKxpgkQDO
Other Identifiers
ISBN
9780734037381
DDC
336.243
MMS ID
991007961539702626
