| Titre | Financement, fiscalité et croissance des entreprises industrielles | |
|---|---|---|
| Auteur | François Legendre, Philippe Redondo, Philippe Girard, Michel Bua | |
 |
Revue | Economie et prévision |
| Numéro | no 98, 1991/2 Etudes de la fiscalité | |
| Rubrique / Thématique | Etudes de la fiscalité |
|
| Page | 45-68 | |
| Résumé anglais |
Financing, Tax Laws and Growth of Industrial Firms,
by François Legendre, Michel Bua, Philippe Girard, Philippe Redondo.
In this paper, our purpose was to asses the results of a cut in the corporate income tax rate - looked upon as a decrease in the user cost of capital - on the activity and employment level. We used a sample group of 800 industrial firms examined over the 1980 to 1987 period, first to determine the parameters characterizing production processes from the econometric standpoint, and to adjust the impact of a cut in the corporate income tax rate on the basis of the type of financing for each firm, and lastly, to simulate the effects of a cut in the user cost of capital, taking the inputs cost structure into consideration at the individual level as well as the effect of supply induced by a decrease in cost of production. Source : Éditeur (via Persée) |
|
| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_98_2_5224 |
