This paper considers the impact of changes in the rate of corporation tax in Ireland affecting the services sector. A model is estimated that relates services exports and output to world activity, competitiveness and the rate of corporation tax. This model indicates that a reduction in the rate...

I study the growth and welfare e⁄ects of a business tax cut in two economies that di⁄er with respect to rms governance. In one the founders of the rms delegate management; in the other they do not. Growth is driven by the arrival of new rms, and by the accumulation of intangibles. Delegation...

Ziel war es, den Übergang vom derzeitigen System der Unternehmensbesteuerung zu einem System der nachgelagerten Besteuerung zu simulieren, um ein besseres Verständnis der Verteilungswirkungen einer Steuerreform während des Übergangs vom alten zum neuen langfristigen Gleichgewicht zu erlangen...