lecture12 The Corp 的oration Tax and income tax reform.pptVIP

lecture 12 – The Corporation Tax and Taxes on Consumption Wealth;Introduction;Why Tax Corporations?;Structure: Deductions;Structure： depreciation;Structure： depreciation;Structure： depreciation;Structure： depreciation;Structure: Investment Tax Credit ;Structure: retained earnings or dividends;Incidence and Excess Burden;Effects on Behavior;Effects on Behavior:Total Physical Investment;Effects on Behavior:Total Physical Investment;Effects on Behavior:Total Physical Investment;Effects on Behavior:Total Physical Investment;Effects on Behavior:Total Physical Invest