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Déficit excesivos e investigación y desarrollo

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  • Oscar Afonso

    (Universidad de Oporto (Portugal))

  • Rui Henrique Alves

    (Universidad de Oporto (Portugal))

  • Paulo B. Vasconcelos

    (Universidad de Oporto (Portugal))

Abstract

Within the debate that involves the application of a tax discipline in the EMU, some authors have questioned the adequacy of the use of the same tax rules for all the different member states, appealing to a more temporary tax flexibility for the small and less developed countries. For such purposes, this paper develops a model of monetary union between two countries that differ in the degree of economic dimension; the exogenous levels of productivity directly related to the quality of the national institutions; the resources of technological knowledge and in the R+D capacity. The outcome obtained suggest that the appropriateness of including some exemptions to the European system of tax discipline, especially in terms of allocating more resources to R+D activities. Its application would affect the measures taken by the less developed countries, making them converge in a faster way.

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Bibliographic Info

Article provided by Gobierno Vasco / Eusko Jaurlaritza / Basque Government in its journal EKONOMIAZ.

Volume (Year): 68 (2008)
Issue (Month): 02 ()
Pages: 354-369

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Handle: RePEc:ekz:ekonoz:2008215

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Related research

Keywords: Stability and Growth Pact; fiscal discipline; innovation; imitation; research and development;

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