International Tax and Public Finance · 2007 · 22 citations · 27 references
EconomicsTax IncentiveOptimal TaxationCorporate TaxationCorporate TaxTax AvoidancePartnership TaxBusinessLawEntrepreneurshipTax PolicyInternational TaxationTax Law
27
The Incidence of the Corporation Income Tax
Arnold C. Harberger · Journal of Political Economy · 1962 · 1.4K citations
Proportional Income Taxation and Risk-Taking
Evsey D. Domar, Richard A. Musgrave · The Quarterly Journal of Economics · 1944 · 786 citations
Wealth Maximization and the Cost of Capital
Alan J. Auerbach · The Quarterly Journal of Economics · 1979 · 422 citations
Optimal Taxation, Corporate Tax, Law +16