Endogenous Capital Utilization and Taxation of Corporate Capital
AbstractIn a general equilibrium model of endogenous capital utilization the comparative statics effects of the introduction of a tax on corporate-sector capital income are computed. The tax burden on capital is overestimated by as much as 333 percent by the Harberger exogenous utilization model if utilization is endogenous. Overestimates of the burden between ten and sixty percent seem most probable.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 44 (1991)
Issue (Month): 1 (March Citation: 44 National Tax Journal 79-91 (March 1991))
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- Norén, Ronny, 2001. "Endogenous Disinvestment Activities and the Transformation to a new Equilibrium. A computable general equilibrium approach," UmeÃ¥ Economic Studies 569, Umeå University, Department of Economics.
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