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- W2283829923 abstract "It is well-known that cash-flow business taxes with full loss-offset, and their present-value equivalents, are neutral with respect to firmsi¯ investment decisions when firms are riskneutral. We study the effects of cash-flow business taxation when there is bankruptcy risk, when firms are risk-averse, and when financial intermediaries face asymmetric information problems in financing heterogeneous firms. Cash-flow taxes remain neutral under bankruptcy risk alone, but can distort the entry and investment decisions of firms under both risk-aversion and asymmetric information. The ACE tax distorts firmsi¯ decisions when bankruptcy risk exists. We characterize the nature of such distortions and consider how cash-flow taxes would have to be amended to achieve neutrality." @default.
- W2283829923 created "2016-06-24" @default.
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- W2283829923 date "2016-12-01" @default.
- W2283829923 modified "2023-09-27" @default.
- W2283829923 title "Cash-Flow Business Taxation Revisited: Bankruptcy, Risk Aversion and Asymmetric Information" @default.
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- W2283829923 doi "https://doi.org/10.22004/ag.econ.274698" @default.
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