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Paolo M. Panteghini
''Neutrality Properties of Firm Taxation under Default Risk''
( 2004, Vol. 8 No.4 )
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.
JEL: H2 - Taxation, Subsidies, and Revenue: General
Manuscript Received : Aug 24 2004 Manuscript Accepted : Oct 29 2004

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