| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP5801 |
| DP5801 Drift and Breaks in Labour Productivity | |
| Luca Benati | |
| 发表日期 | 2006-08-18 |
| 出版年 | 2006 |
| 语种 | 英语 |
| 摘要 | Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm's capital stock. Extensive investment refers to the firm's production location and reflects the trade-off between exports and foreign direct investment as alternative modes of foreign market access. The paper derives comparative static effects of the corporate tax and shows how the cost of public funds depends on the elasticities of the extensive and intensive investment responses. |
| 主题 | Public Economics |
| 关键词 | Exports Foreign direct investment Corporate taxation Costs of public funds |
| URL | https://cepr.org/publications/dp5801 |
| 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/534638 |
| 推荐引用方式 GB/T 7714 | Luca Benati. DP5801 Drift and Breaks in Labour Productivity. 2006. |
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