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Volumn 17, Issue 6, 2010, Pages 686-698

The role of the corporate income tax as an automatic stabilizer

Author keywords

Capital market restrictions; Corporate income tax; Firm level data; Loss offset; Stabilization

Indexed keywords


EID: 78349306157     PISSN: 09275940     EISSN: 15736970     Source Type: Journal    
DOI: 10.1007/s10797-010-9155-7     Document Type: Article
Times cited : (16)

References (12)
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  • 4
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    • Commentary on D. Cohen and G. Follette: the automatic fiscal stabilizers-quietly doing their thing. FRBNY
    • (April)
    • Blanchard, O. (2000). Commentary on D. Cohen and G. Follette: the automatic fiscal stabilizers-quietly doing their thing. FRBNY Economic Policy Review (April), 69-73.
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    • Blanchard, O.1
  • 6
    • 70449120534 scopus 로고    scopus 로고
    • Is the corporation tax an effective automatic stabilizer?
    • Devereux, M., & Fuest, C. (2009). Is the corporation tax an effective automatic stabilizer? National Tax Journal, 62, 429-437.
    • (2009) National Tax Journal , vol.62 , pp. 429-437
    • Devereux, M.1    Fuest, C.2
  • 8
    • 33846924567 scopus 로고    scopus 로고
    • Bringing macroeconomics back to the political economy of reform: the Lisbon Agenda and the 'fiscal philosophy' of the EU
    • Mabbett, D., & Schelkle, W. (2007). Bringing macroeconomics back to the political economy of reform: the Lisbon Agenda and the 'fiscal philosophy' of the EU. Journal of Common Market Studies, 45, 81-104.
    • (2007) Journal of Common Market Studies , vol.45 , pp. 81-104
    • Mabbett, D.1    Schelkle, W.2
  • 9
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    • Responsiveness of the federal income tax to changes in income
    • Pechman, J. (1973). Responsiveness of the federal income tax to changes in income. Brookings Papers on Economic Activity, 2, 385-421.
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    • Pechman, J.1
  • 10
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    • Fiscal federalism and optimum currency areas: evidence for the United States
    • M. B. Canzonieri, V. Grilli, and P. R. Masson (Eds.), Cambridge: Cambridge University Press
    • Sachs, J., & Sala-i-Martin, X. (1992). Fiscal federalism and optimum currency areas: evidence for the United States. In M. B. Canzonieri, V. Grilli & P. R. Masson (Eds.), Establishing a Central Bank: issues in Europe and lessons from the U. S. Cambridge: Cambridge University Press.
    • (1992) Establishing a Central Bank: Issues in Europe and Lessons from the U.S.
    • Sachs, J.1    Sala-I-martin, X.2
  • 11
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    • Financial constraints and capacity adjustment: evidence from a large panel of survey data
    • von Kalckreuth, U. (2006). Financial constraints and capacity adjustment: evidence from a large panel of survey data. Economica, 73, 691-724.
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    • von Kalckreuth, U.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.