Simulating Corporate Income Tax Reform Proposals with a Dynamic CGE Model
Simulating Corporate Income Tax Reform Proposals with a Dynamic CGE Model
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用动态 CGE 模型模拟企业所得税改革提案
DOI：
10.5539/ijef.v9n5p20
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发表时间：
2017
期刊：
影响因子：
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通讯作者：
D. Tuerck
中科院分区：
文献类型：
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作者：
K. Bhattarai;Jonathan Haughton;Michael R. Head;D. Tuerck
美国的舆论领袖和政策制定者已经把注意力转向了企业所得税，这是目前发达国家中法定税率最高的。使用动态可计算一般均衡模型（“NCPA-DCGE模型”），我们模拟了减少美国企业所得税的替代政策。我们发现，企业所得税税率的降低对产出、投资、资本形成、就业和家庭福利（几乎对所有十分位数）产生了显著的积极影响。所有这些假设的改革也会导致公共部门更加精简。这些结果是合理的，因为得出这些结果的DCGE模型是由合理的弹性假设参数化的，并纳入了税收政策变化导致的价格、产出、就业和投资的调整。
Opinion leaders and policy makers in the United States have turned their focus to the corporate income tax, which now has the highest statutory rate in the developed world. Using a dynamic computable general equilibrium model (the “NCPA-DCGE Model”), we simulate alternative policies for reducing the U.S. corporate income tax. We find that reductions in the corporate income tax rate result in significant positive impacts on output, investment, capital formation, employment, and household well-being (for almost all deciles). All of the hypothesized reforms also result in a more-streamlined public sector. These results are plausible insofar as the DCGE model from which they are obtained is parameterized by plausible elasticity assumptions, and incorporates the adjustments in prices, output, employment and investment that result from changes in tax policy.