Neutrality Properties of Firm Taxation under Default Risk

This note discusses the neutrality conditions of a Firm Tax. In particular, it proves that the neutrality result found by Bond and Devereux (1995) holds under different default conditions.

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Year of publication:	2004-10-29
Authors:	Panteghini, Paolo M.
Published in:	Economics Bulletin. - AccessEcon, ISSN 1545-2921. - Vol. 8.2004, 4, p. 1-7
Publisher:	AccessEcon

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Extent:	application/pdf
Type of publication:	Article
Classification:	H2 - Taxation, Subsidies, and Revenue
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010629640