Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/26397 
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dc.contributor.authorMenoncin, Francescoen
dc.contributor.authorPanteghini, Paolo M.en
dc.date.accessioned2008-07-22-
dc.date.accessioned2009-07-28T08:31:23Z-
dc.date.available2009-07-28T08:31:23Z-
dc.date.issued2008-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2352en
dc.subject.jelH25en
dc.subject.jelH32en
dc.subject.ddc330en
dc.subject.keywordGeneral equilibriumen
dc.subject.keywordinvestment neutralityen
dc.subject.keyworduniform taxationen
dc.subject.stwEinkommensteueren
dc.subject.stwBesteuerungsgrundsatzen
dc.subject.stwInvestitionsrechnungen
dc.subject.stwSteuerbegünstigungen
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwTheorieen
dc.titleThe Johansson-Samuelson theorem in general equilibrium: a rebuttal-
dc.typeWorking Paperen
dc.identifier.ppn572276583en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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