@techreport{NBERw1519,
 title = "The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views",
 author = "Alan J. Auerbach",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "1519",
 year = "1984",
 month = "December",
 URL = "http://www.nber.org/papers/w1519",
 abstract = {This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The historical impact of tax incentives on the incentives to investand the value of corporate equity;(3) The effects of limited loss offset provisions on the incentives to invest in risky assets; and(4) The determinants of corporate leverage.},
}