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Previous	OP 1867/2008/4-6 A comparative analysis of the legislative framework for the transfer pricing of intangible assets in Australia and the United States	OP 1867/2009/1-1 Musgrave on taxation	OP 1867/2009/1-2 Notes on taxation and risk taking	OP 1867/2009/1-3 Risk, rents and regressivity revisited	OP 1867/2009/1-4 Revisiting tax losses	OP 1867/2009/1-5 Identifying tax losses entitled to full loss offsets in a business profits tax under the Domar - Musgrave risk model	OP 1867/2009/1-6 Revenue risk and revenue timing	Next

Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Risk, rents and regressivity revisited Reuven S. Avi - Yonah