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Business Taxation Rates of Return and the Allocation
ry Results of an Empirical Study Concerning International Enterpri
allocation alternative analysis assumed assumption behavior C-slow calculated capital cost capital gains tax cent coefficient companies corporate income tax corporate tax corporate tax rate corporate-source income cost of capital cost of equity countries debt-equity ratio deduction demand dends differential discussed distributed divi dividend relief double taxation economic effective tax Eliasson employment subsidy equation equilibrium Feldstein finance firm's firms gross-up growth implies increase industry inflation accounting input prices interest intra-firm investment investors jurisdiction labor lower marginal tax rate McLure ment NJTC Nordic countries output paper parameters percent preference income problem profits rate of inflation rate of return raw material real rate reduce relative price result retained earnings sector shareholders shares Sodersten stability stockholders Sweden Swedish t-value Table targeted tax burden tax credit tax preferences tax rules tax system tax wedge taxable income term tion transactions variable wage workers