IDEAS home Printed from https://ideas.repec.org/a/prs/rvofce/ofce_0751-6614_1986_num_15_1_1058.html

Une série de coût d'usage du capital

Author

Listed:
  • Henri Sterdyniak
  • Sanvi Avouyi-Dovi

Abstract

[eng] This paper presents a series for the user cost of capital for France between 1963 and 1984. The user cost depends on the capital goods' price, the taxation's effect and the interest rate on firm's loans. The ratio « user cost of capital/labor's cost », which has decreased between 1963 ans 1975, remains stable after this period. [fre] Cette note présente une série de coût d'usage du capital, en France, de 1963 à 1984. Le coût d'usage inclut le coût d'achat d'équipement, le coût de l'endettement et le coût lié aux règles fiscales d'amortissement. Le rapport entre le coût d'usage du capital et le coût du travail qui avait décru fortement entre 1967 et 1975, est pratiquement stable depuis.

Suggested Citation

  • Henri Sterdyniak & Sanvi Avouyi-Dovi, 1986. "Une série de coût d'usage du capital," Revue de l'OFCE, Programme National Persée, vol. 15(1), pages 217-226.
    • Handle: RePEc:prs:rvofce:ofce_0751-6614_1986_num_15_1_1058
    DOI: 10.3406/ofce.1986.1058
    Note: DOI:10.3406/ofce.1986.1058
    as

    Download full text from publisher

    File URL: https://doi.org/10.3406/ofce.1986.1058
    Download Restriction: no
    File URL: https://www.persee.fr/doc/ofce_0751-6614_1986_num_15_1_1058
    Download Restriction: no
    File URL: https://libkey.io/10.3406/ofce.1986.1058?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Jean-Yves Chevallier & Elisabeth Demay & Hélène Stepnik, 1983. "Impôt sur les sociétés : dispersion et dynamisme," Économie et Prévision, Programme National Persée, vol. 61(5), pages 21-48.
    2. 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.
    3. 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.
    4. Boadway, R. W. & Bruce, N., 1979. "Depreciation and interest deductions and the effect of the corporation income tax on investment," Journal of Public Economics, Elsevier, vol. 11(1), pages 93-105, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jean-Guy Devezeaux de Lavergne & Norbert Ladoux, 1989. "Demande de facteurs et productivité dans le long terme : l'apport des fonctions à capital quasi-fixe," Économie et Prévision, Programme National Persée, vol. 91(5), pages 43-56.
    2. Pierre-Alain Muet & Sanvi Avouyi-Dovi, 1987. "L'effet des incitations fiscales sur l'investissement," Revue de l'OFCE, Programme National Persée, vol. 18(1), pages 149-174.
    3. Pierre Villa, 1993. "Productivité et accumulation du capital en France depuis 1896," Revue de l'OFCE, Programme National Persée, vol. 47(1), pages 161-200.
    4. Patrick Artus & Sanvi Avouyi-Dovi & Jean-Pierre Laffargue, 1990. "Un modèle économétrique en déséquilibre de l'économie française à deux secteurs, avec des prix et un investissement endogènes," Économie et Prévision, Programme National Persée, vol. 94(3), pages 115-127.
    5. Alain Gubian & François Guillaumat-Tailliet & Jacques Le Cacheux, 1986. "Fiscalité des entreprises et décision d'investissement. Eléments de comparaison internationale France, RFA, Etats-Unis," Revue de l'OFCE, Programme National Persée, vol. 16(1), pages 181-216.
    6. Hélène Baudchon, 1997. "Le paradoxe du ralentissement du progrès technique," Revue de l'OFCE, Programme National Persée, vol. 60(1), pages 187-217.

    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.
    1. Alain Gubian & François Guillaumat-Tailliet & Jacques Le Cacheux, 1986. "Fiscalité des entreprises et décision d'investissement. Eléments de comparaison internationale France, RFA, Etats-Unis," Revue de l'OFCE, Programme National Persée, vol. 16(1), pages 181-216.
    2. Konrad, Kai A., 1989. "Kapitaleinkommensteuern und beschleunigte Abschreibungen bei Unsicherheit," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 47(3), pages 404-427.
    3. Sorensen, Peter Birch, 1995. "Changing Views of the Corporate Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(2), pages 279-294, June.
    4. Michel Bua & Philippe Girard & François Legendre & Philippe Redondo, 1990. "Les effets favorables d'une baisse de la fiscalité des entreprises : une évaluation à partir de données individuelles," Économie et Statistique, Programme National Persée, vol. 229(1), pages 41-51.
    5. Hovick Shahnazarian, 2009. "Does Tax Debt Capacity Matttter?," Finnish Economic Papers, Finnish Economic Association, vol. 22(1), pages 21-30, Spring.
    6. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995. "Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94, National Bureau of Economic Research, Inc.
    7. Rajagopal, Dagmar & Shah, Anwar, 1995. "A rational expectations model for tax policy analysis: An evaluation of tax incentives for the textile, chemical and pharmaceutical industries of Pakistan," Journal of Public Economics, Elsevier, vol. 57(2), pages 249-276, June.
    8. Robert S. Chirinko & Daniel J. Wilson, 2010. "State business taxes and investment: state-by-state simulations," Economic Review, Federal Reserve Bank of San Francisco, pages 13-28.
    9. Ralf Ewert & Rainer Niemann, 2012. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 83-120, March.
    10. Dee, Philippa, 1989. "Fh-Orani: A Fiscal Orani With Horridge Extension," Impact Project Archive 295207, Impact Research Centre, University of Melbourne.
    11. Kun-Young Yun, 1992. "Taxation of Income from Foreign Capital in Korea," NBER Chapters, in: The Political Economy of Tax Reform, pages 293-314, National Bureau of Economic Research, Inc.
    12. John S. Strong & John R. Meyer, 1990. "Sustaining Investment, Discretionary Investment, and Valuation: A Residual Funds Study of the Paper Industry," NBER Chapters, in: Asymmetric Information, Corporate Finance, and Investment, pages 127-148, National Bureau of Economic Research, Inc.
    13. Jean-Bernard Chatelain, 2003. "Structural modelling of financial constraints on investment: where do we stand?," Chapters, in: Paul Butzen & Catherine Fuss (ed.), Firms’ Investment and Finance Decisions, chapter 2, pages 40-58, Edward Elgar Publishing.
    14. Creedy, John & Gemmell, Norman, 2015. "Taxation and the User Cost of Capital : An Introduction," Working Paper Series 19269, Victoria University of Wellington, Chair in Public Finance.
    15. Vesa Kanniainen & Seppo Kari & Jouko Ylä-Liedenpohja, 2005. "The Start-Up and Growth Stages in Enterprise Formation: The “New View” of Dividend Taxation Reconsidered," CESifo Working Paper Series 1476, CESifo.
    16. Fabling, Richard & Gemmell, Norman & Kneller, Richard & Sanderson, Lynda, 2013. "Estimating Firm-Level Effective Tax Rates and the User Cost of Capital in New Zealand," Working Paper Series 18787, Victoria University of Wellington, Chair in Public Finance.
    17. Nippel, Peter, 2006. "Capital structure decisions under the German tax code," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 607, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    18. Ellen R. McGrattan & Edward C. Prescott, 2005. "Taxes, Regulations, and the Value of U.S. and U.K. Corporations," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 72(3), pages 767-796.
    19. Serhan Cevik & Fedor Miryugin, 2022. "Death and taxes: Does taxation matter for firm survival?," Economics and Politics, Wiley Blackwell, vol. 34(1), pages 92-112, March.
    20. Alkas, Hassan, 2002. "Die neue Investitionstheorie der Realoptionen und ihre Auswirkungen auf die Regulierung im Telekommunikationssektor," WIK Discussion Papers 234, WIK Wissenschaftliches Institut für Infrastruktur und Kommunikationsdienste GmbH.

    More about this item

    Statistics

    Access and download statistics

    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:rvofce:ofce_0751-6614_1986_num_15_1_1058. 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/ofce .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.