Alvarez, Luis H.R.; Kanniainen, Vesa; Södersten, Jan - Nationalekonomiska Institutionen, Uppsala Universitet - 1997
January 1997The anticipatory effects of a corporate tax reform of the tax-cut-cum-base-broadening variety are analysed … of investment spurts prior to the implementation of the tax reform is established. Rigorous results are derived under …, for reasonable assumptions, it is shown that a rate cut cum base broadening tax reform of the type implemented in several …