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dc.contributor.authorMenoncin, Francescoen_US
dc.contributor.authorPanteghini, Paolo M.en_US
dc.date.accessioned2008-07-22en_US
dc.date.accessioned2009-07-28T08:31:23Z-
dc.date.available2009-07-28T08:31:23Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/26397-
dc.description.abstractThe 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.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2352en_US
dc.subject.jelH25en_US
dc.subject.jelH32en_US
dc.subject.ddc330en_US
dc.subject.keywordGeneral equilibriumen_US
dc.subject.keywordinvestment neutralityen_US
dc.subject.keyworduniform taxationen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwBesteuerungsgrundsatzen_US
dc.subject.stwInvestitionsrechnungen_US
dc.subject.stwSteuerbegünstigungen_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwTheorieen_US
dc.titleThe Johansson-Samuelson theorem in general equilibrium: a rebuttalen_US
dc.typeWorking Paperen_US
dc.identifier.ppn572276583en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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