| 来源类型 | Working Paper
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| 规范类型 | 报告
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| DOI | 10.3386/w4426
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| 来源ID | Working Paper 4426
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| Growth Effects of Flat-Rate Taxes |
| Nancy L. Stokey; Sergio Rebelo
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| 发表日期 | 1993-08-01
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| 出版年 | 1993
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| 语种 | 英语
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| 摘要 | Recent estimates of the potential growth effects of tax reform vary widely, ranging from zero (Lucas 1990) to eight percentage points (Jones, Manuelli, and Rossi 1993). Using an endogenous growth model, we assess which model features and parameter values are important for determining the quantitative impact of tax reform. We find that the critical parameters are factor shares, depreciation rates, the elasticity of intertemporal substitution, and the elasticity of labor supply. The elasticities of substitution in production, on the other hand, are relatively unimportant. The quantitative estimates in several recent papers are compared with each other and with some of the evidence from U.S. experience. |
| 主题 | Public Economics
; Taxation
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| URL | https://www.nber.org/papers/w4426
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| 来源智库 | National Bureau of Economic Research (United States)
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| 引用统计 |
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/561798
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推荐引用方式
GB/T 7714 |
Nancy L. Stokey,Sergio Rebelo. Growth Effects of Flat-Rate Taxes. 1993.
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文件名：
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w4426.pdf
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格式：
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Adobe PDF
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