Corporate Tax Policy and Industry Location with Fully Endogenous Productivity Growth
Corporate Tax Policy and Industry Location with Fully Endogenous Productivity Growth
复制标题
完全内生生产率增长的企业税收政策和行业定位
DOI：
10.1111/ecin.12521
复制
发表时间：
2018
期刊：
影响因子：
1.8
通讯作者：
Ken-ichi
中科院分区：
文献类型：
--
作者：
Davis;Colin and Hashimoto;Ken-ichi
本文考察了两国贸易模型中国家企业税收政策如何通过调整产业地理格局来影响生产率增长。由于国家间存在贸易成本和不完全的知识溢出，生产部分集中在税率最低的国家，而创新则完全集中在税率最低的国家。国际企业税差的增加通过提高低税收国家的生产份额来加速生产率增长，从而改善从工业到创新的知识溢出。本文还研究了企业税收差别与市场进入水平之间的关系，并分析了税收政策变化对国民福利的影响。（JELF 43、O30、O40、R12）
This paper considers how national corporate tax policy affects productivity growth through adjustments in geographic patterns of industry in a two‐country model of trade. With trade costs and imperfect knowledge spillovers between countries, production concentrates partially and innovation concentrates fully in the country with the lowest tax rate. A rise in the international corporate tax differential accelerates productivity growth through an increase in the production share of the low‐tax country that improves knowledge spillovers from industry to innovation. The paper also investigates the relationship between the corporate tax differential and the level of market entry, and analytically characterizes the effects of changes in tax policy on national welfare. (JELF43, O30, O40, R12)