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Sumru Altug and Michel Demers
''The Impact of Tax Risk and Persistence on Investment Decisions''
( 2001, Vol. 5 No.1 )
There is evidence that tax rates have varied considerably through time. In the postwar years, changes in business taxation in the U.S. have occurred at a pace of approximately every three years. The purpose of this research is to examine the implications of tax risk and persistence on irreversible investment decisions.
JEL: E2 - Macroeconomics: Consumption, Saving, Production, Employment, and Investment: General (includes Measurement and Data)
D8 - Information, Knowledge, and Uncertainty: General
Manuscript Received : Feb 07 2001 Manuscript Accepted : Apr 05 2001

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