Optimal firm behaviour under different fiscal regimes |
| |
Authors: | Piet W Moerland |
| |
Institution: | Institute for Fiscal Studies, Erasmus University, Rotterdam, The Netherlands |
| |
Abstract: | This paper presents a theoretical framework for studying tax effects on optimal entrepreneurial behaviour; this is done within the context of a partial equilibrium model of the firm. Several regimes of corporate income taxation are evaluated with respect to their (non-)neutrality characteristics. Subsequently, the degrees of tax shifting and tax compensation have been derived by means of a model specified in rather simple terms. Evaluating it numerically, we find that the Dutch regime tends to neutrality, or possibly to slightly negative non-neutrality. |
| |
Keywords: | |
本文献已被 ScienceDirect 等数据库收录! |
|