The Direct Effects of a Corporate Income Tax
Quarterly Journal of Economics
1942
Definition of direct tax effect, 638. — The theory of the firm, 639. — Diagrammatic presentation, 642. — The tax ratio, 644. — The tax ratio as a variable: a progressive tax, 646. — Comparison of tax effects and interest effects, 647. — The tax ratio as a constant: a proportional tax, 649. — Plans of more than two years' duration, 650. — Effects of the tax on other economic parameters, 652. — Implications for the theory of investment, 653. — Other implications, 654.
- DOI
- 10.2307/1883414
- Volume
- 56 (4)
- Pages
- 638
- Export
- BibTeX
- Sources
- openalex crossref