美国公司所得税研究的新进展与启示

被引：1

作者：

顾金龙

机构：

[1] 南京人口学院人口经济系

来源：

经济学动态 | 2008年 / 08期

关键词：

公司所得税; 投资激励; 税收抵免; 跨国公司; 出口收益;

D O I：

暂无

中图分类号：

F817.12 [];

学科分类号：

摘要：

在整个税收体系中,尽管美国的公司所得税没有也几乎不可能有个人所得税一样重要的比重,甚至还不如社会保险税,但是多年来它一直是美国的第三大税种,因此其地位还是相当重要的。本文通过介绍美国的有关实证研究成果,特别是公司所得税投资激励的经济效应以及商业投资上的资金成本税收导致的变化的效应,从而达到了解税收政策的变化对经济的影响。

引用

页码：128 / 131

页数：4

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