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| Tekijä: | Bond, S. R. Devereux, M. P. |
| Otsikko: | Generalised R-based and S-based taxes under uncertainty |
| Lehti: | Journal of Public Economics
2003 : MAY, VOL. 87:5-6, p. 1291-1311 |
| Asiasana: | Cash flow Uncertainty |
| Vapaa asiasana: | Neutrality |
| Kieli: | eng |
| Tiivistelmä: | This paper considers the relationship between two general neutral business tax structures, which the authors label the 'firm tax' and the 'shareholder tax'. The well-known R-based and S-based cash flow taxes, analysed by Meade (1978), are special cases of these two taxes. The authors demonstrate the neutrality of both taxes in the presence of uncertainty, and characterise the tax rules required in the event of default and and wind-up. |
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