Contenu de l'article

Titre Financement, fiscalité et croissance des entreprises industrielles
Auteur François Legendre, Philippe Redondo, Philippe Girard, Michel Bua
Mir@bel 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.
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Article en ligne http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_98_2_5224