The Quarterly Journal of Economics · 1988 · 47 citations · 2 references
Public AffairsEconomicsPublic FinanceCorporate TaxationTax PolicyTaxationCorporate Income TaxTax EfficiencyTax Rate StructureTax ReformTax Refund ProceduresCorporate Income Tax IncidenceCorporate Tax CollectionCorporate Tax Rate EffectsEconomic Incidence Of TaxationEffective Corporate Tax RatesEffective Tax Rate IncidenceTax EstimationTaxation Of Corporations
Journal Article An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates Get access Jack M. Mintz Jack M. Mintz Queen's University, Kingston, Canada Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 103, Issue 1, February 1988, Pages 225–231, https://doi.org/10.2307/1882651 Published: 01 February 1988
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Corporation Tax, Finance and the Cost of Capital
Colin Mayer · The Review of Economic Studies · 1986 · 75 citations