CORPORATE TAX POLICY AND INDUSTRY LOCATION WITH FULLY ENDOGENOUS PRODUCTIVITY GROWTH.
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 concentra...
| Publicado en: | Economic Inquiry Vol. 56; no. 2; pp. 1136 - 1149 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
Apr2018
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=128133088&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 128133088 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00952583 EIQ jtl: Economic Inquiry issn: 00952583 maglogo: Y pubinfo: dt: Apr2018 vid: 56 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 128133088 10.1111/ecin.12521 ppf: 1136 ppct: 13 formats: fmt: – @attributes: type: T – @attributes: type: P size: 757KB tig: atl: CORPORATE TAX POLICY AND INDUSTRY LOCATION WITH FULLY ENDOGENOUS PRODUCTIVITY GROWTH. aug: au: Davis, Colin Hashimoto, Ken‐ichi affil: Professor, The Institute for the Liberal Arts, Doshisha University, Kyoto, 602‐8580, Japan Associate Professor, Graduate School of Economics, Kobe University, Kobe, 657‐8501, Japan su: Taxation Production (Economic theory) Commerce Market entry Corporate taxes sug: subj: Taxation Production (Economic theory) Commerce Market entry Public Finance Activities Corporate taxes ab: 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. (<italic>JEL</italic> F43, O30, O40, R12) pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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