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