Les effets favorables d'une baisse de la fiscalité des entreprises : une évaluation à partir de données individuelles
Author
Abstract
Suggested Citation
DOI: 10.3406/estat.1990.5419
Note: DOI:10.3406/estat.1990.5419
Download full text from publisher
References listed on IDEAS
- Auerbach, Alan J, 1983.
"Taxation, Corporate Financial Policy and the Cost of Capital,"
Journal of Economic Literature, American Economic Association, vol. 21(3), pages 905-940, September.
- Alan J. Auerbach, 1982. "Taxation, Corporate Financial Policy and the Cost of Capital," NBER Working Papers 1026, National Bureau of Economic Research, Inc.
- Edmond Malinvaud, 1971. "Peut-on mesurer l'évolution du coût d'usage du capital productif ?," Économie et Statistique, Programme National Persée, vol. 22(1), pages 5-20.
- Patrick Artus & Claude Bismut, 1980. "Substitution et coût des facteurs : un lien existe-t-il ?," Économie et Statistique, Programme National Persée, vol. 127(1), pages 101-114.
- Hélène Thouluc, 1989. "La détermination de l'emploi dans sept grands pays de l'Ocdé," Économie et Prévision, Programme National Persée, vol. 87(1), pages 61-65.
- Michel Bua & Philippe Girard & Philippe Redondo & François Legendre, 1991. "Financement, fiscalité et croissance des entreprises industrielles," Économie et Prévision, Programme National Persée, vol. 98(2), pages 45-68.
- Mervyn A. King, 1974. "Taxation and the Cost of Capital," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 41(1), pages 21-35.
- Brigitte Dormont, 1989. "Petite apologie des données de panel," Économie et Prévision, Programme National Persée, vol. 87(1), pages 19-32.
- Alan J. Auerbach, 1979.
"Wealth Maximization and the Cost of Capital,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 93(3), pages 433-446.
- Alan J. Auerbach, 1980. "Wealth Maximization and the Cost of Capital," NBER Working Papers 0254, National Bureau of Economic Research, Inc.
- Gilbert Cette & Daniel Szpiro, 1989. "Les entreprises françaises sont-elles bien dimensionnées ?," Économie et Statistique, Programme National Persée, vol. 217(1), pages 83-94.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Katheline Schubert & Pierre-Yves Letournel, 1991. "Un modèle d'équilibre général appliqué à l'étude de la fiscalité française," Économie et Prévision, Programme National Persée, vol. 98(2), pages 83-99.
- Pierre-Yves Letournel & Katheline Schubert & Philippe Trainar, 1992. "L'utilisation des modèles d'équilibre général calculables dans l'évaluation de la politique fiscale," Revue Économique, Programme National Persée, vol. 43(4), pages 709-724.
- François Legendre & Patricia Le Maitre, 1997. "Le lien emploi-coût relatif des facteurs de production : quelques résultats obtenus à partir de données de panel," Économie et Statistique, Programme National Persée, vol. 301(1), pages 111-127.
- François Legendre, 1992. "La distribution des rendements d'échelle dans l'industrie. Une illustration à partir d'un panel de plus de 700 entreprises françaises," Revue Économique, Programme National Persée, vol. 43(1), pages 71-100.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- François Legendre, 1992. "La distribution des rendements d'échelle dans l'industrie. Une illustration à partir d'un panel de plus de 700 entreprises françaises," Revue Économique, Programme National Persée, vol. 43(1), pages 71-100.
- François Legendre & Patricia Le Maitre, 1997. "Le lien emploi-coût relatif des facteurs de production : quelques résultats obtenus à partir de données de panel," Économie et Statistique, Programme National Persée, vol. 301(1), pages 111-127.
- Sinn, Hans-Werner, 1991.
"The vanishing harberger triangle,"
Journal of Public Economics, Elsevier, vol. 45(3), pages 271-300, August.
- Hans-Werner Sinn, 1990. "The Vanishing Harberger Triangle," NBER Working Papers 3225, National Bureau of Economic Research, Inc.
- Sinn, Hans-Werner, 1991. "The vanishing harberger triangle," Munich Reprints in Economics 19842, University of Munich, Department of Economics.
- Kanniainen, Vesa & Sodersten, Jan, 1995. "The importance of reporting conventions for the theory of corporate taxation," Journal of Public Economics, Elsevier, vol. 57(3), pages 417-430, July.
- Hans-Werner Sinn, 1991.
"Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View,"
NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 25-54,
National Bureau of Economic Research, Inc.
- Hans-Werner Sinn, 1990. "Taxation and the Cost of Capital: The "Old" View, the "New" View and Another View," NBER Working Papers 3501, National Bureau of Economic Research, Inc.
- Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016. "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," VfS Annual Conference 2016 (Augsburg): Demographic Change 145588, Verein für Socialpolitik / German Economic Association.
- Jespersen, Jesper, 2005. "Debat og kommentarer: Keynes-inspireret makroøkonomisk teori," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 104-121.
- McGee, M. Kevin, 1998. "Capital Gains Taxation and New Firm Investment," National Tax Journal, National Tax Association, vol. 51(n. 4), pages 653-73, December.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2007.
"Nordic dual income taxation of entrepreneurs,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(4), pages 407-426, August.
- Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "Nordic Dual Income Taxation of Entrepreneurs," CESifo Working Paper Series 1623, CESifo.
- Kari, Seppo & Kanniainen, Vesa & Ylä-Liedenpohja, Jouko, 2007. "Nordic Dual Income Taxation of Entrepreneurs," Discussion Papers 415, VATT Institute for Economic Research.
- Schönemann, Kristin, 2009. "Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften," arqus Discussion Papers in Quantitative Tax Research 94, arqus - Arbeitskreis Quantitative Steuerlehre.
- Hansen, Lars Gårn & Krarup, Signe, 2005. "Bør virksomheder oplyses om sandsynligheden for kontrol?," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 43-64.
- Lindhe, Tobias & Södersten, Jan, 2013.
"Distortive Effects of Dividend Taxation,"
Working Paper Series
2013:16, Uppsala University, Department of Economics.
- Lindhe, Tobias & Södersten, Jan, 2013. "Distortive Effects of Dividend Taxation," Working Paper Series, Center for Fiscal Studies 2013:9, Uppsala University, Department of Economics.
- Alan J. Auerbach & Mervyn A. King, 1983.
"Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(4), pages 587-609.
- Alan J. Auerbach & Mervyn A. King, 1980. "Taxation, Portfolio Choice, and Debt-Equity Ratios: A General Equilibrium Model," NBER Working Papers 0546, National Bureau of Economic Research, Inc.
- R. Glenn Hubbard & Peter C. Reiss, 1989. "Corporate Payouts and the Tax Price of Corporate Retentions: Evidence from the Undistributed Profits Tax of 1936-1938," NBER Working Papers 3111, National Bureau of Economic Research, Inc.
- Stephen Bond & Michael Devereux & Alexander Klemm, 2005. "Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms," IFS Working Papers W05/17, Institute for Fiscal Studies.
- Tobias Lindhe & Jan Södersten, 2006.
"The Equity Trap, the Cost of Capital and the Firm’s Growth Path,"
CESifo Working Paper Series
1801, CESifo.
- Lindhe, Tobias & Södersten, Jan, 2006. "The Equity Trap, the Cost of Capital and the Firm´s Growth Path," Working Paper Series 2006:19, Uppsala University, Department of Economics.
- Andersen, Jørgen Goul, 2005. "Splinten og bjælken," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 258-264.
- Jespersen, Jesper, 2005. "Makroøkonomisk analyse, finanspolitisk holdbarhed og DREAM-modellen: en umage cocktail," Nationaløkonomisk tidsskrift, Nationaløkonomisk Forening, vol. 2005(1), pages 243-249.
- Matt Benge, 1997. "Taxes, Corporate Financial Policy and Investment Decisions in Australia," The Economic Record, The Economic Society of Australia, vol. 73(220), pages 1-15, March.
- Kari, Seppo & Ylä-Liedenpohja, Jouko, 2002.
"Classical Corporation Tax as a Global Means of Tax Harmonization,"
Discussion Papers
266, VATT Institute for Economic Research.
- Seppo Kari & Jouko Ylä-Liedenpoha, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," CESifo Working Paper Series 665, CESifo.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prs:ecstat:estat_0336-1454_1990_num_229_1_5419. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Equipe PERSEE (email available below). General contact details of provider: https://www.persee.fr/collection/estat .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.