Effects of Patent Protection on Optimal Corporate Income and Consumption Taxes in an R&D-Based Growth Model.

Does reducing the corporate income tax accompanied by an increase in the consumption tax to meet the government's budget constraint improve welfare? To respond, we examine the welfare-maximizing corporate income tax and consumption tax rates in an R&D-based growth model under the constraint that the...

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Publicado en:	Southern Economic Journal Vol. 83; no. 2; pp. 590 - 609
Autor principal:	Iwaisako, Tatsuro
Formato:	Artículo
Publicado:	Wiley-Blackwell Oct2016
Materias:	Consumption (Economics) Economic development Technological innovations Economic models Corporate taxes Tax rates Research & development
Acceso en línea:	Ver este registro en EBSCOhost