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- W2563721019 abstract "This paper evaluates the impact of the Swedish tax reform on the cost of corporate capital and the level of corporate in equipment. The task is complicated by several factors. First of all, as the tax reform act was implemented, Sweden plunged into the worst recession since the Great Depression of the 1930s. Disentangling the effects of the recession and the isolated impact of the tax reform is bound to be difficult, since the recession and the associated expectational effects were obviously abnormal. Second, prior to the tax reform, Sweden had a unique fund system. Unfortunately there is no theoretical consensus on the effect of these funds on the cost of corporate capital. As the authors show, one must distinguish at least four different investment regimes: i) accumulated fund contributions are always sufficient to finance all investment, and releases from funds are permitted (regime 2a); ii) fund contributions would be sufficient to finance all investment, but releases are not permitted (regime 2b); iii) fund contributions are always maximized, but insufficient to fund all (regime 3), or iv) fund releases are permitted, but contributions to funds are not maximized, because this would reduce the firm's ability to pay dividends due to the legal constraint that dividends cannot exceed taxable net profits (regime 4). As illustrated by Tables 2 and 3 in the paper, the impact of the" @default.
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- W2563721019 date "1995-01-01" @default.
- W2563721019 modified "2023-09-26" @default.
- W2563721019 title "Comment on Am J. Auerbach, Kevin Haseft md Jm SGderstera: Taxation and Corporate Invesment: The Impact of the 1931 Swedish Tax Reform" @default.
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