Taxation and the Sources of Growth: Estimates from United States Multinational Corporations
Jason Cummins ()
Working Papers from C.V. Starr Center for Applied Economics, New York University
Capital income tax policy affects investment by the parent and affiliates of multinational corporations (MNCs). In a model in which technical advances are emobodied in new capital, investment will translate directly into productivity gains. In this paper, I use this framework to guide the growth accounting decomposition and clarify the relationship between capital growth and overall firm growth.
Keywords: PRODUCTIVITY; FOREIGN INVESTMENTS; TRANSNATIONAL CORPORATIONS (search for similar items in EconPapers)
JEL-codes: C14 D24 F21 (search for similar items in EconPapers)
Pages: 25 pages
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Working Paper: Taxation and the Sources of Growth: Estimates from United States Multinational Corporations (1998)
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Persistent link: https://EconPapers.repec.org/RePEc:cvs:starer:98-08
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