文章基本信息

标题：Neutrality Properties of Firm Taxation under Default Risk
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作者：Paolo M. Panteghini
期刊名称：Economics Bulletin
电子版ISSN：1545-2921
出版年度：2004
卷号：8
出版社：Economics Bulletin
摘要：This note discusses the neutrality conditions of a Firm Tax. In particular, it proves that the neutrality result found by Bond and Devereux (1995) holds under different default conditions.