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Crédito Fiscal, Costes Financieros E Inversión Empresarial: Evidencia Para España Con Un Panel De Microdatos Tributarios

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Author Info

  • Desiderio Romero Jordán

    ()
    (Universidad Complutense de Madrid)

  • Jesús Ruiz-Huerta Carbonell

    ()
    (Instituto de Estudios Fiscales - Universidad Rey Juan Carlos)

Abstract

The aim of this work is to analyse the effectiveness of investment tax credit in the Spanish Corporate Tax. For this purpose, we estimate a dynamic investment model based on investment Euler equation where investment and financing decisions are simultaneous. We have found that tax credit is not very effective when dealing with small firms. Classification-JEL : G31, G32, H25, H32, L60

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File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/158_Romero.pdf
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Bibliographic Info

Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 158 (2001)
Issue (Month): 3 (September)
Pages:

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Handle: RePEc:hpe:journl:y:2001:v:158:i:3:a:27

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Keywords: investment; corporate tax; tax credit; cash-flow.;

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