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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/26397
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Menoncin, Francesco | | en_US |
| dc.contributor.author | | Panteghini, Paolo M. | | en_US |
| dc.date.accessioned | | 2008-07-22 | | en_US |
| dc.date.accessioned | | 2009-07-28T08:31:23Z | | - |
| dc.date.available | | 2009-07-28T08:31:23Z | | - |
| dc.date.issued | | 2008 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/26397 | | - |
| dc.description.abstract | | The well-known Johansson-Samuelson Theorem proves that, in partial equilibrium, comprehensive income taxation with a uniform tax rate is neutral in terms of investment decisions, if fiscal depreciation allowances coincide with economic depreciation. In this article we show that this result does not hold in general equilibrium, unless fairly restrictive conditions are met. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper 2352 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.jel | | H32 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | General equilibrium | | en_US |
| dc.subject.keyword | | investment neutrality | | en_US |
| dc.subject.keyword | | uniform taxation | | en_US |
| dc.subject.stw | | Einkommensteuer | | en_US |
| dc.subject.stw | | Besteuerungsgrundsatz | | en_US |
| dc.subject.stw | | Investitionsrechnung | | en_US |
| dc.subject.stw | | Steuerbegünstigung | | en_US |
| dc.subject.stw | | Allgemeines Gleichgewicht | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | The Johansson-Samuelson theorem in general equilibrium: a rebuttal | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 572276583 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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