企业税率变化的宏观经济影响:综述

IF 1 4区经济学 Q3 ECONOMICS

Australian Economic Review Pub Date : 2022-12-13 DOI:10.1111/1467-8462.12497

Sacchidananda Mukherjee, Shivani Badola

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引用次数: 0

摘要

为了吸引投资和促进经济增长，许多国家已经启动了企业所得税的结构性改革。全球的企业所得税税率持续下降。预计下调企业所得税税率可能会增加税后利润，并鼓励投资。CIT税率的变化也可能向后(通过改变薪水和工资)和/或向前(通过改变产品价格)转移。这些都是理论上的可能性，可能没有经验证据的支持。在本文中，我们回顾了实证研究，以评估CIT税率变化对经济的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Macroeconomic Implications of Changes in Corporate Tax Rates: A Review

Many countries have initiated structural reforms in corporate income tax (CIT) to attract investment and promote growth. There has been a continuous decline in CIT rates worldwide. It is expected that cuts in CIT rates may increase after-tax profits and encourage investment. A change in the CIT rate may also be shifted backward (by changing salaries and wages) and/or forward (by changing product prices). These are theoretical possibilities and may not have support from empirical evidence. In this paper we review empirical studies to assess the impact of CIT rate changes on the economy.

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来源期刊

Australian Economic Review ECONOMICS-

CiteScore

1.90

自引率

10.00%

发文量

期刊介绍： An applied economics journal with a strong policy orientation, The Australian Economic Review publishes high-quality articles applying economic analysis to a wide range of macroeconomic and microeconomic topics relevant to both economic and social policy issues. Produced by the Melbourne Institute of Applied Economic and Social Research, it is the leading journal of its kind in Australia and the Asia-Pacific region. While it is of special interest to Australian academics, students, policy makers, and others interested in the Australian economy, the journal also considers matters of international interest.