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Ex-Post Equivalence under Capital Gains Taxation

Menoncin, Francesco; Panteghini, Paolo M. - In: Economics Bulletin 32 (2012) 2, pp. 1671-1679

In this article, we analyze a state-contingent tax on capital gains. We start by focusing on Auerbach's (1991) retrospective capital gains tax device. Although this system is equivalent to an accrual method from an ex-ante perspective, it is not on an ex-post basis. As recognized by Auerbach,...

Persistent link: https://www.econbiz.de/10011278723

Tax Neutrality: Illusion or Reality? The Case of Entrepreneurship

Kanniainen, Vesa; Panteghini, Paolo M. - In: FinanzArchiv : public finance analysis 69 (2013) 2, pp. 167-193

Persistent link: https://www.econbiz.de/10010129818

Corporate Taxation and Monopoly: The Effects of an Announced Reform

Panteghini, Paolo M. - In: Rivista internazionale di scienze economiche e … 42 (1995) 1-2, pp. 69-92

Persistent link: https://www.econbiz.de/10007707998

The capital structure of multinational companies under tax competition

Panteghini, Paolo M. - In: International tax and public finance 16 (2009) 1, pp. 59-81

Persistent link: https://www.econbiz.de/10008210723

Profit sharing and investment by regulated utilities: A welfare analysis

Moretto, Michele; Panteghini, Paolo M.; Scarpa, Carlo - In: Review of financial economics : RFE 17 (2008) 4, pp. 315-337

Persistent link: https://www.econbiz.de/10008143168

Political pressures and the credibility of regulation: can profit sharing mitigate regulatory risk?

Panteghini, Paolo M.; Scarpa, Carlo - In: International review of economics 55 (2008) 3, pp. 253-274

Persistent link: https://www.econbiz.de/10008149958

S-based taxation under default risk

Panteghini, Paolo M. - In: Journal of public economics 90 (2006) 10, pp. 1923-1938

Persistent link: https://www.econbiz.de/10007279779

To Invest or not to Invest : A real options approach to FDIs and tax competition

Panteghini, Paolo M.; Schjelderup, Guttorm - In: International tax and public finance 13 (2006) 6, pp. 643-660

Persistent link: https://www.econbiz.de/10007394270

Variazione dei consumi pubblici ed effetti sulle scelte private : il ruolo delle aspettative

Panteghini, Paolo M. - In: Politica economica : rivista di studi e ricerche per la … 12 (1996) 2, pp. 245-265

Persistent link: https://www.econbiz.de/10009941009

The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal

Menoncin, Francesco; Panteghini, Paolo M. - In: FinanzArchiv : public finance analysis 69 (2013) 1, pp. 57-71

Persistent link: https://www.econbiz.de/10010088563