CRÉDITO FISCAL, COSTES FINANCIEROS E INVERSIÓN EMPRESARIAL: EVIDENCIA PARA ESPAÑA CON UN PANEL DE MICRODATOS TRIBUTARIOS

Autor:	Desiderio Romero Jordán, Jesús Ruiz-Huerta Carbonell
Rok vydání:	2001
Předmět:	investment corporate tax tax credit cash-flow
Zdroj:	Hacienda Pública Española/Revista de Economía Pública. (3)
Popis:	The aim of this work is to analyse the effectiveness of investment tax credit in the Spanish Corporate Tax. For this purpose, we estimate a dynamic investment model based on investment Euler equation where investment and financing decisions are simultaneous. We have found that tax credit is not very effective when dealing with small firms. Classification-JEL : G31, G32, H25, H32, L60
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od_______645::9e2aee7d02b3b4541a6f478f6e7f0116 http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/158_Romero.pdf Zobrazit plný text záznamu