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Une série de coût d'usage du capital

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  • Henri Sterdyniak
  • Sanvi Avouyi-Dovi

Abstract

[eng] This paper presents a series for the user cost of capital for France between 1963 and 1984. The user cost depends on the capital goods' price, the taxation's effect and the interest rate on firm's loans. The ratio « user cost of capital/labor's cost », which has decreased between 1963 ans 1975, remains stable after this period. [fre] Cette note présente une série de coût d'usage du capital, en France, de 1963 à 1984. Le coût d'usage inclut le coût d'achat d'équipement, le coût de l'endettement et le coût lié aux règles fiscales d'amortissement. Le rapport entre le coût d'usage du capital et le coût du travail qui avait décru fortement entre 1967 et 1975, est pratiquement stable depuis.

Suggested Citation

  • Henri Sterdyniak & Sanvi Avouyi-Dovi, 1986. "Une série de coût d'usage du capital," Revue de l'OFCE, Programme National Persée, vol. 15(1), pages 217-226.
    • Handle: RePEc:prs:rvofce:ofce_0751-6614_1986_num_15_1_1058
    DOI: 10.3406/ofce.1986.1058
    Note: DOI:10.3406/ofce.1986.1058
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    References listed on IDEAS

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    1. Auerbach, Alan J, 1983. "Taxation, Corporate Financial Policy and the Cost of Capital," Journal of Economic Literature, American Economic Association, vol. 21(3), pages 905-940, September.
    2. Jean-Yves Chevallier & Elisabeth Demay & Hélène Stepnik, 1983. "Impôt sur les sociétés : dispersion et dynamisme," Économie et Prévision, Programme National Persée, vol. 61(5), pages 21-48.
    3. Edmond Malinvaud, 1971. "Peut-on mesurer l'évolution du coût d'usage du capital productif ?," Économie et Statistique, Programme National Persée, vol. 22(1), pages 5-20.
    4. Boadway, R. W. & Bruce, N., 1979. "Depreciation and interest deductions and the effect of the corporation income tax on investment," Journal of Public Economics, Elsevier, vol. 11(1), pages 93-105, February.
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    1. Pierre-Alain Muet & Sanvi Avouyi-Dovi, 1987. "L'effet des incitations fiscales sur l'investissement," Revue de l'OFCE, Programme National Persée, vol. 18(1), pages 149-174.
    2. Pierre Villa, 1993. "Productivité et accumulation du capital en France depuis 1896," Revue de l'OFCE, Programme National Persée, vol. 47(1), pages 161-200.
    3. Patrick Artus & Sanvi Avouyi-Dovi & Jean-Pierre Laffargue, 1990. "Un modèle économétrique en déséquilibre de l'économie française à deux secteurs, avec des prix et un investissement endogènes," Économie et Prévision, Programme National Persée, vol. 94(3), pages 115-127.
    4. Jean-Guy Devezeaux de Lavergne & Norbert Ladoux, 1989. "Demande de facteurs et productivité dans le long terme : l'apport des fonctions à capital quasi-fixe," Économie et Prévision, Programme National Persée, vol. 91(5), pages 43-56.
    5. Alain Gubian & François Guillaumat-Tailliet & Jacques Le Cacheux, 1986. "Fiscalité des entreprises et décision d'investissement. Eléments de comparaison internationale France, RFA, Etats-Unis," Revue de l'OFCE, Programme National Persée, vol. 16(1), pages 181-216.
    6. Hélène Baudchon, 1997. "Le paradoxe du ralentissement du progrès technique," Revue de l'OFCE, Programme National Persée, vol. 60(1), pages 187-217.

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