Similar Search Results

Progressivity of capital gains taxation with optimal portfolio selection

Haliassos, Michael - 1993

Persistent link: https://www.econbiz.de/10013416497

[Rezension von: Gravelle, Jane G., The economic effects of taxing capital income]

Lyon, Andrew B. - In: National tax journal 48 (1995) 4, pp. 651-653

Persistent link: https://www.econbiz.de/10001347874

Tax neutrality under parallel tax systems

Lyon, Andrew B. - In: Public finance quarterly : PFQ 20 (1992) 3, pp. 338-358

Persistent link: https://www.econbiz.de/10001153251

Cracking the code : making sense of the corporate alternative minimum tax

Lyon, Andrew B. - 1997

Persistent link: https://www.econbiz.de/10013535482

The alternative minimum tax and the behavior of multinational corporations

Lyon, Andrew B. - In: The effects of taxation on multinational corporations, (pp. 153-177). 1995

Persistent link: https://www.econbiz.de/10001292094

Consumption taxes in a life-cycle framework : are sin taxes regressive?

Lyon, Andrew B. - In: The review of economics and statistics 77 (1995) 3, pp. 389-406

Persistent link: https://www.econbiz.de/10001192717

Asset price effects of fundamental tax reform

Lyon, Andrew B.; Merrill, Peter R. - In: Transition costs of fundamental tax reform, (pp. 58-92). 2001

Persistent link: https://www.econbiz.de/10001608572

The alternative minimum tax and the behavior of multinational corporations

Lyon, Andrew B. - 1994

Persistent link: https://www.econbiz.de/10000891707

Consumption taxes in a life-cycle framework : are sin taxes regressive?

Lyon, Andrew B.; Schwab, Robert M. - 1991

Persistent link: https://www.econbiz.de/10000130446

Consumption Taxes in a Life-Cycle Framework : Are Sin Taxes Regressive?

Lyon, Andrew B.; Schwab, Robert M. - 2021

In this paper we construct measures of tax incidence over the life-cycle and compare these measures to traditional measures based on annual data. We show that annual measures of the incidence of taxes on consumption goods may differ from life-cycle measures for three reasons. First, annual...

Persistent link: https://www.econbiz.de/10013210683