作者: Jack M. Mintz
DOI: 10.2307/1880744
关键词:
摘要: It is argued that a full loss offset corporate tax with interest deductibility may reduce risk taking in entrepreneurs might decrease the amount of investment made risky projects higher rates. Unlike previous results literature, production functions decreasing returns to scale and possibility equity financing capital are allowed. A falls part on owners or can, under certain conditions, taking. If government taxes only risk, then can encourage projects.