| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w13624 |
| 来源ID | Working Paper 13624 |
| Taxes and the Global Allocation of Capital | |
| David Backus; Espen Henriksen; Kjetil Storesletten | |
| 发表日期 | 2007-11-28 |
| 出版年 | 2007 |
| 语种 | 英语 |
| 摘要 | Despite enormous growth in international capital flows, capital-output ratios continue to exhibit substantial heterogeneity across countries. We explore the possibility that taxes, particularly corporate taxes, are a significant source of this heterogeneity. The evidence is mixed. Tax rates computed from tax revenue are inversely correlated with capital-output ratios, as we might expect. However, effective tax rates constructed from official tax rates show little relation to capital -- or to revenue-based tax measures. The stark difference between these two tax measures remains an open issue. |
| 主题 | Macroeconomics ; Consumption and Investment ; International Economics ; International Factor Mobility ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w13624 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/571307 |
| 推荐引用方式 GB/T 7714 | David Backus,Espen Henriksen,Kjetil Storesletten. Taxes and the Global Allocation of Capital. 2007. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w13624.pdf（204KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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