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Fiscalité, q de Tobin et investissement privé en Suisse

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  • Milad ZARIN-NEJADAN

    (Université de Genève)

Abstract

This article is an attempt to elaborate a model relating Tobbin's q corrected for taxes to the rate of capital accumulation in order to evaluate the impact of fiscal incentives on corporate investment expenditure in Switzerland. The estimation of the model on the basis of post-war data reveals that taxation has so far played only a minor role in the investment process in Switzerland. Moreover, the simulation of the model under various hypotheses of fiscal reform shows that while the traditional instruments, namely the manipulation of corporate tax rates and fiscal depreciation schemes tend to have a relatively small impact, the use of the investment tax credit, not yet implemented in Switzerland, can be a rather efficient means of influencing business investment.

Suggested Citation

  • Milad ZARIN-NEJADAN, 1992. "Fiscalité, q de Tobin et investissement privé en Suisse," Discussion Papers (REL - Recherches Economiques de Louvain) 1992025, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  • Handle: RePEc:ctl:louvre:1992025
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    File URL: http://www.jstor.org/stable/40723989
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    Cited by:

    1. Feld, Lars P. & Kirchgassner, Gebhard, 2003. "The impact of corporate and personal income taxes on the location of firms and on employment: some panel evidence for the Swiss cantons," Journal of Public Economics, Elsevier, vol. 87(1), pages 129-155, January.

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