Testing the impact of taxation on capacity choice: a 'putty clay' approach
Article Abstract:
A research study examined the effects of taxation on the capacity choices of Canadian copper mines. Emphasis was placed on the establishment of plants and significant changes in capacity. The analysis shows that capital costs change when using flexible neoclassical technologies in terms of how resource rent components are used in the formula. Econometric results demonstrate how prices that result from taxation affects capacity choice. The influence of tax characteristics are also identified.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1995
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Taxation, uncertainty and the choice of a consumption tax base
Article Abstract:
A model of consumption tax that recognizes the equivalence between two contrasting methods of taxation even when a situation of uncertainty is present solves the inconsistencies inherent in those methods. The two methods are called the individual cash flow and individual tax prepayment approaches. The third and recommended model shows that the government is affected by the costs of uncertainty and therefore discounts future earnings at the expected rate of return.
Publication Name: The Journal of Public Economics
Subject: Government
ISSN: 0047-2727
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
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