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    • The tax paradox and weak tax neutrality 

      Gutiérrez C., Pablo; Figueroa Benavides, Eugenio; López Vega, Ramón (Universidad de Chile. Facultad de Economía y Negocios, 2019)
      We introduce the concept of weak tax neutrality which establishes that the relationship between the tax rate and the user cost of capital may be non-monotonic. We show that most existing corporate tax systems allow for ...