Mirrlees, J., Adam, S., Besley, T., Blundell, R., Bond, S., Chote, R., Gammie, M., Johnson, P., Myles, G. and Poterba, J. (2011) The Mirrlees Review: Conclusions and Recommendations for Reform. Fiscal Studies, 32, 331-359.
https://doi.org/10.1111/j.1475-5890.2011.00140.x

has been cited by the following article:

• TITLE: Corporate Deductibility Provisions and Financial Constraints of Innovative Entrepreneurs

  AUTHORS: Wolfgang Eggert, Sebastian Heitzmann

  KEYWORDS: Allowance for Corporate Equity, Corporate Income Tax Systems, Entrepre-neurship, Finance, Public Policy

  JOURNAL NAME: Theoretical Economics Letters, Vol.7 No.6, September 14, 2017

  ABSTRACT: Corporate income tax systems around the world typically favor debt over equity in the tax base definition. The resulting distortions on financing and investment decisions of corporations are well documented in the existing literature. In this paper, we focus on the ACE proposal by the Mirrlees Review [1]. It is shown that an ACE, which mitigates the unequal treatment of returns to owned and borrowed capital, fosters innovation by financing startups.