Promoting Investment under International Capital Mobility: An Intertemporal General Equilibrium Analysis
构建跨期一般均衡模型,分析小国开放经济中不同税收政策对投资、国际收支和福利的影响,发现投资税收抵免比加速折旧更有效,而增值税调整可抵消资本流动的负面效应。
A. Lans Bovenberg, Lawrence H. Goulder, Promoting Investment under International Capital Mobility: An Intertemporal General Equilibrium Analysis, The Scandinavian Journal of Economics, Vol. 95, No. 2 (Jun., 1993), pp. 133-156