Understanding Investment Incentives Under Parallel Tax Systems: An Application to the Alternative Minimum Tax
收藏NBER1989-03-01 更新2025-01-04 收录
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https://www.nber.org/papers/w2912
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The first section of this paper introduces the topic. The next section shows that many parallel tax systems share common features and constructs a general model of the cost of capital based on the Hall-Jorgenson (1967) cost of capital formula. Section 3 presents conditions under which a parallel tax
提供机构：
美国国家经济研究局
创建时间：
1989-03-01
