English, Article edition: CRÉDITO FISCAL, COSTES FINANCIEROS E INVERSIÓN EMPRESARIAL: EVIDENCIA PARA ESPAÑA CON UN PANEL DE MICRODATOS TRIBUTARIOS Desiderio Romero Jordán; Jesús Ruiz-Huerta Carbonell

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Bookmark: http://trove.nla.gov.au/version/162996
Physical Description
  • article
Language
  • English

Edition details

Title
  • CRÉDITO FISCAL, COSTES FINANCIEROS E INVERSIÓN EMPRESARIAL: EVIDENCIA PARA ESPAÑA CON UN PANEL DE MICRODATOS TRIBUTARIOS
Author
  • Desiderio Romero Jordán
  • Jesús Ruiz-Huerta Carbonell
Physical Description
  • article
Notes
  • 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
  • investment, corporate tax, tax credit, cash-flow.
  • RePEc:hpe:journl:y:2001:v:158:i:3:a:27
Language
  • English
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