| 000 | 01215nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c142802 _d142802 |
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| 003 | ES-MaIEF | ||
| 005 | 20200924170916.0 | ||
| 007 | ta | ||
| 008 | 200924s2020 gw ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_946209 _aWen, Jean François |
|
| 245 | 0 | 0 |
_aTax elasticity estimates for capital stocks _c Jean-François Wen and Fatih Yılmaz |
| 260 | _c2020 | ||
| 504 | _aBibliografía | ||
| 520 | _aWe use panel cointegration techniques to estimate the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy. The estimates exploit three sources of variation in Canadian tax policy: across provinces, industries, and years. The UCE is estimated to be between -1.1 and -1.3 for machinery and equipment. We also provide semielasticities of capital with respect to marginal effective tax rates (METR). Our construction of the user costs makes use of a detailed data set on federal and provincial tax policy variables. | ||
| 650 | 4 |
_943296 _aELASTICIDAD |
|
| 650 | 4 |
_933519 _aCAPITAL-RIESGO |
|
| 700 | 1 |
_968375 _aYilmaz, Fatih |
|
| 773 | 0 |
_9163253 _oOP 207/2020/3 _tFinanzArchiv _w(IEF)21244 _x0015-2218 _gvolume 76, september 2020, p. 215-239 |
|
| 942 | _cART | ||