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Gli effetti della tassazione sull'investimento in presenza di un vincolo al pareggio del bilancio pubblico

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Author Info

  • M. Menegatti

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Abstract

Il lavoro studia gli effetti dell'introduzione di un vincolo a mantenere in pareggio il bilancio pubblico sulle conclusioni in merito alle conseguenze in un'economia chiusa di una manovra di politica economica volta a ridurre l'imposizione fiscale sui profitti delle imprese. I risultati ottenuti indicano che, nel nuovo contesto esaminato, le conclusioni tradizionali per cui una riduzione della tassazione stimola l'investimento e la crescita del capitale non sono più univocamente corrette e gli effetti della manovra sono ambigui. Si dimostra, inoltre, che la direzione di tali effetti dipende dal valore dell'elasticità della domanda privata rispetto al prezzo. Il lavoro evidenzia, infine, come l'ambiguità degli effetti della politica fiscale sussista in presenza di diverse composizioni della spesa pubblica ed esamina un caso in cui la politica fiscale e' del tutto ininfluente.

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Bibliographic Info

Paper provided by Department of Economics, Parma University (Italy) in its series Economics Department Working Papers with number 2001-EP02.

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Length: 27 pages
Date of creation: 2001
Date of revision:
Publication status: Published in Politica Economica, August 2003, v. 19, iss. 2, pp. 269-95
Handle: RePEc:par:dipeco:2001-ep02

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Web page: http://economia.unipr.it/de
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Keywords: investment; taxation; public budget;

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