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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 53(3)

法人事業税に外形標準課税を適用した際の動学マクロ効果

https://doi.org/10.18999/ecos.53.3.79
https://doi.org/10.18999/ecos.53.3.79
d5a85f47-702a-4526-856d-c3344b81f0e2
名前 / ファイル ライセンス アクション
ecos_53_3_79.pdf ecos_53_3_79.pdf (705.2 kB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-09-02
タイトル
タイトル 法人事業税に外形標準課税を適用した際の動学マクロ効果
その他のタイトル
その他のタイトル The Dynamic Macroeconomic Effect of a Tax based on Business Size Applying to Corporate Enterprise Taxation
著者 大浜, 賢一朗

× 大浜, 賢一朗

WEKO 24583

大浜, 賢一朗

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OHAMA, Ken-ichiro

× OHAMA, Ken-ichiro

WEKO 24584

OHAMA, Ken-ichiro

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抄録
内容記述 This paper examines how a tax based on business size which is applied to a corporate enterprise taxation affects on the long-term equilibrium, incorporating infinitely lived, representative consumers and value-maximizing firms with adjustment costs in investment. The following results can be obtained:(i)The magnitude of the decrease in the steady-state consumption is larger when the corporate enterprise tax rate rises than when the corporate tax rate does, and (ⅱ)The changes of the steady-state capital and consumption by rising in capital-debt ratio of the firms are ruled by King's results.
内容記述タイプ Abstract
出版者
出版者 名古屋大学経済学会
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.53.3.79
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 53, 号 3, p. 79-86, 発行日 2005-12-25
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10486
識別子タイプ HDL
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