Open AccessCorporate Financial Policy and Taxation in a Growing Economy
Author(s) -
Martin Feldstein,
Jerry Green,
Eytan Sheshinski
Publication year - 1979
Publication title -
the quarterly journal of economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 34.573
H-Index - 259
eISSN - 1531-4650
pISSN - 0033-5533
DOI - 10.2307/1883166
Subject(s) - economics , retained earnings , earnings , corporate tax , profit (economics) , income tax , monetary economics , international taxation , tax policy , double taxation , tax rate , tax reform , finance , market economy , tax avoidance , dividend , microeconomics
I. A model of financial equilibrium, 412.—IL Effects of changes in the profit tax rate, 418.—III. Effects of changes in the taxation of retained earnings, 423.—IV. The nonneutrality of the corporate income tax, 427.—V. Conclusion, 430.
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