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

Abstract: 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
Date: 1998
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Working Paper: Taxation and the Sources of Growth: Estimates from United States Multinational Corporations (1998)
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