The Norwegian shareholder tax reconsidered

American economic review

Robert Filders · International Journal of Forecasting · 1992 · 16.3K citations

Economics, International Economics, Macroeconomics +8

The Taxation of Income from Capital

Mervyn King, Don Fullerton · 1984 · 553 citations

Optimal Taxation, Fiscal Issue, Corporate Tax +23

The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany

Mervyn King, Don Fullerton · 1984 · 373 citations

Optimal Taxation, Fiscal Issue, Corporate Tax +21

Tax Deductibility of Economic Depreciation to Insure Invariant Valuations

Paul A. Samuelson · Journal of Political Economy · 1964 · 312 citations

Economics, Economic Depreciation, Optimal Taxation +11

Capital income taxation and resource allocation

Torben M. Andersen · European Journal of Political Economy · 1988 · 126 citations

Economics, Tax Incentive, Public Finance +10