Corporate tax cuts in a Schumpeterian growth model with an endogenous market structure

Suzuki, Keishun

doi:10.1111/jpet.12545

Cited by 14 publications

(3 citation statements)

References 25 publications

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“…Pattern economics involves a perfectly competitive general-purpose product sector. A typical company in this field uses the production function of CES to combine the final products of all n industries to make a common good [4]. This universal commodity can be used for both household consumption and government purchases.…”

Section: General Product Departmentmentioning

confidence: 99%

The Development of Enterprise Management Innovation in the Digital Economy Era Based on the Schumpeter Model

Zhang

2023

Applied Mathematics and Nonlinear Sciences

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Based on the mechanism of “creation and destruction,” this paper constructs a Schumpeterian economic model of multi-industry dynamic, stochastic population equilibrium, which includes the development elements of digital technology. Then this paper makes an empirical study on the application of digital technology in real industry and finance. The research shows that the integration of digital technology and the manufacturing industry will significantly promote industrial structure optimization. This model enables rapid transformation of the digital economy. Reducing capital restrictions in the era of big data finance has announced the development of the high-tech industry. It has promoted the transformation and upgrading of the industry. This topic provides particular reference significance for discussing digital technology’s application and innovation development in the real economy.

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Section: General Product Departmentmentioning

confidence: 99%

The Development of Enterprise Management Innovation in the Digital Economy Era Based on the Schumpeter Model

Zhang

2023

Applied Mathematics and Nonlinear Sciences

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“…Financial statements must be reliable. Information provided in financial statements is reliable if it does not contain errors and biases that may affect the decisions of users of financial statements (Ferraro, Ghazi & Peretto, 2020), (Suzuki, 2022).…”

Section: Reice | 134mentioning

confidence: 99%

La contabilidad como base de apoyo informativo de la tributación empresarial

Skrypnyk,

Podmeshalska,

Bubela

et al. 2023

Rev. Elect. Invest. Ciencias Econ.

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La experiencia de la teoría y la práctica empresarial moderna demuestra que una organización eficaz de la contabilidad en una empresa hoy en día es imposible sin la aplicación de las tecnologías de la información y su uso eficaz, que es cada vez más importante en el proceso de optimización de la tributación de las empresas. El propósito del artículo académico es resaltar las tendencias modernas en el desarrollo de la contabilidad como un componente informativo importante de la tributación de las entidades comerciales. Metodología. En el curso de la investigación, se utilizaron métodos analíticos y bibliográficos para estudiar la literatura científica sobre el desarrollo de la contabilidad en términos de su propósito para la tributación de las entidades comerciales. Al mismo tiempo, se aplicaron métodos de inducción, deducción, análisis, síntesis de información, sistémico-estructurales, comparativos, lógico-lingüísticos, abstracción e idealización para estudiar y procesar los datos. Por cierto, los autores de la investigación también realizaron un cuestionario en modo en línea para aclarar prácticamente las cuestiones más importantes relacionadas con la contabilidad y la contabilidad fiscal en la empresa. Resultados. Con base en los resultados de la investigación, se establecieron los principales y más importantes aspectos teóricos de las cuestiones relacionadas con la contabilidad desde la perspectiva de su papel en la provisión de información de la contabilidad tributaria en la empresa. Junto a esto, también se indagó sobre los puntos de vista de científicos y contadores de empresas sobre los aspectos clave de este tema.

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“…An important question in public finance is whether taxing capital can lead to lower investment and lower capital stock, also affecting the economic growth rate (Kang & Ye, 2019; Lu & Chen, 2015; Piergallini, 2021; Renström & Spataro, 2021; Suzuki, 2021). In this paper we draw on the theoretical apparatus underlying the fundamental equation of capital theory.…”

Section: Introductionmentioning

confidence: 99%

Endogenous capital stock and depreciation in the United States

Escribá-Pérez

Murgui-García

Ruiz-Tamarit

2022

J Public Economic Theory

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There are several puzzles and unresolved problems in empirical economics that depend on the reliability of capital series. Productivity paradoxes, and certain recent trends in the US macroeconomic data, cannot be addressed correctly with the available standard measures of capital stock. Our paper contributes to the theory of capital by endogenizing capacity utilization and depreciation in an intertemporal optimization model with adjustment and maintenance costs. This model allows for corporate taxation and identifies the impact on the variables that shape the capital accumulation process. Depreciation is a control variable that is no longer assumed proportional to the capital stock. The model provides a system of equations that we run empirically with a data set of the US economy for the period 1960–2016. We obtain an empirical measure of the depreciation rate and the capital stock based on profitability and market values. They are economic estimations that consider the entire capital deterioration and obsolescence. Aggregate capital stock is a key variable in the description of the economy, and our results, which better fit the foundations of economic theory, can provide policymakers with a good understanding of the field in which specific public policy measures are to be implemented.

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Corporate tax cuts in a Schumpeterian growth model with an endogenous market structure

Cited by 14 publications

References 25 publications

The Development of Enterprise Management Innovation in the Digital Economy Era Based on the Schumpeter Model

The Development of Enterprise Management Innovation in the Digital Economy Era Based on the Schumpeter Model

La contabilidad como base de apoyo informativo de la tributación empresarial

Endogenous capital stock and depreciation in the United States

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