| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP1394 |
| DP1394 Capital Export, Unemployment, and Illegal Immigration | |
| Gunther G Schulze | |
| 发表日期 | 1996-05-31 |
| 出版年 | 1996 |
| 语种 | 英语 |
| 摘要 | Harberger?s superneutrality conjecture contends that, although in theory the mix of direct and indirect taxes affects investment and growth, in practice tax policy is ineffective as an instrument to promote growth. This paper provides evidence to support this view by examining the predictions of endogenous growth models driven by human capital accumulation. The empirical work is based on numerical simulations and cross-country regressions, using a new methodology for constructing aggregate effective tax rates. Results show significant investment effects from taxes that are consistent with negligible growth effects. The results are robust to the introduction of other growth determinants. |
| 主题 | International Macroeconomics |
| 关键词 | Endogenous growth Private investment Tax rate estimates Tax structure |
| URL | https://cepr.org/publications/dp1394 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/530537 |
| 推荐引用方式 GB/T 7714 | Gunther G Schulze. DP1394 Capital Export, Unemployment, and Illegal Immigration. 1996. |
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