Taxation and the Size and Composition of the Capital Stock: An Asset Price Approach
收藏NBER1985-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1709
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资源简介：
This paper develops an asset price approach to the analysis of capital taxation. The costs of adjusting capital stocks cause tax changes to have important impacts on the valuation of existing capital. The recapitalizations associated with tax reforms represent an important aspect of their incidence.
提供机构：
美国国家经济研究局
创建时间：
1985-09-01
