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Endogenous Capital Utilization and Taxation of Corporate Capital

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  • Coates, Dennis

Abstract

In a general equilibrium model of endogenous capital utilization the comparative statics effects of the introduction of a tax on corporate-sector capital income are computed. The tax burden on capital is overestimated by as much as 333 percent by the Harberger exogenous utilization model if utilization is endogenous. Overestimates of the burden between ten and sixty percent seem most probable.

Suggested Citation

  • Coates, Dennis, 1991. "Endogenous Capital Utilization and Taxation of Corporate Capital," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 79-91, March.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:1:p:79-91
    DOI: 10.1086/NTJ41788879
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    Cited by:

    1. Norén, Ronny, 2001. "Endogenous Disinvestment Activities and the Transformation to a new Equilibrium. A computable general equilibrium approach," Umeå Economic Studies 569, Umeå University, Department of Economics.
    2. J. Beaulieu & Joe Mattey, 1998. "The Workweek of Capital and Capital Utilization in Manufacturing," Journal of Productivity Analysis, Springer, vol. 10(2), pages 199-223, October.

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