全球智库信息集成服务系统(G2TT): Simulating the Elimination of the U.S. Corporate Income Tax

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w19757
来源ID	Working Paper 19757
	Simulating the Elimination of the U.S. Corporate Income Tax
	Hans Fehr; Sabine Jokisch; Ashwin Kambhampati; Laurence J. Kotlikoff
发表日期	2013-12-19
出版年	2013
语种	英语
摘要	We simulate corporate tax reform in a single good, five-region (U.S., Europe, Japan, China, India) model, featuring skilled and unskilled labor, detailed region-specific demographics and fiscal policies. Eliminating the model's U.S. corporate income tax produces rapid and dramatic increases in the model's level of U.S. investment, output, and real wages, making the tax cut self-financing to a significant extent. Somewhat smaller gains arise from revenue-neutral base broadening, specifically cutting the corporate tax rate to 9 percent and eliminating tax loop-holes.
主题	International Economics ; International Factor Mobility ; Public Economics ; Taxation ; Labor Economics ; Labor Supply and Demand
URL	https://www.nber.org/papers/w19757
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/577431
推荐引用方式 GB/T 7714	Hans Fehr,Sabine Jokisch,Ashwin Kambhampati,et al. Simulating the Elimination of the U.S. Corporate Income Tax. 2013.