资本股的税收弹性估计

IF 0.3 4区经济学 Q4 BUSINESS, FINANCE Finanzarchiv Pub Date : 2020-01-01 DOI:10.1628/FA-2020-0007

Fatih Yılmaz, Jean-François Wen

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引用次数: 1

摘要

我们使用面板协整技术来估计小型开放经济中长期用户资本成本弹性(UCE)。这些估计利用了加拿大税收政策的三个变化来源:跨省、行业和年份。机器和设备的UCE估计在-1.1到-1.3之间。我们还提供了资本相对于边际有效税率(METR)的半弹性。我们对用户成本的构建使用了联邦和省税收政策变量的详细数据集。

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Tax Elasticity Estimates for Capital Stocks

We use panel cointegration techniques to estimate the long-run user cost elasticity of capital (UCE) in a small open economy. The estimates exploit three sources of variation in Canadian tax policy: across provinces, industries, and years. The UCE is estimated to be between -1.1 and -1.3 for machinery and equipment. We also provide semi-elasticities of capital with respect to marginal effective tax rates (METR). Our construction of the user costs makes use of a detailed data set on federal and provincial tax policy variables.

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