Browsing Department of Economics by Subject "CBIT"
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Capital taxation and imperfect competition : ACE vs. CBIT
(Discussion paper;32/14, Working paper, 2014-11)This paper studies the market and welfare effects of two main tax reforms – the Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open ...