Brys, B.J.

investment equity capital earning household return dividend income finance tax reform value reform opportunity interest interest payments wealth income tax source shareholder capital gains section market depreciation increase tax-arbitrage behaviour income-tax rate model result opportunity return phase wealth tax saving tax burden share tax rate amount interest rate payment behaviour investment opportunities equity-financed investment corporation tax-arbitrage income-tax analysis table order proprietorship incentive depreciation allowances issue household savings proprietor chapter dutch allowance level selection pension equity-financed condition tax treatment tax rates system owner-occupied housing growth phase business owner-occupied capital gains tax asset burden household level period housing dutch tax reform method profit project share repurchases capital stock