土居丈朗「法人減税論議に落とし穴」
（日本経済新聞2010年８月２日朝刊経済教室欄掲載）
の補足解説
このページでは、土居丈朗「法人減税論議に落とし穴」（日本経済新聞2010年８月２日朝刊経済教室欄掲載）の補足解説を致します。
・Arnold, J., 2008, "Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries", OECD Economics Department Working Papers No.643.
・Clausing, K.A., 2007, "Corporate Tax Revenues in OECD Countries", International Tax and Public Finance vol.14, pp.115-33.
・S. Djankov, T. Ganser, C. McLiesh, R. Ramalho, and A. Shleifer, 2010, "The Effect of Corporate Taxes on Investment and Entrepreneurship", American Economic Journal: Macroeconomics vol.2, pp.31-64.
・Markle, K.S., and D. Shackelford, 2009, "Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?," NBER Working Papers No.15091.
・Piotrowska, J., and W. Vanborren, 2008, "The Corporate Income Tax Rate-Revenue Paradox: Evidence in the EU," European Commission, Taxation Papers 12.
・Radulescu, D., and M. Stimmelmayr, 2010, "The Impact of the 2008 German Corporate Tax Reform: A Dynamic CGE Analysis", Economic Modelling vol.27, pp. 454-67.
・Riedl, A., and S. Rocha-Akis, 2009, "Testing the Tax Competition Theory: How Elastic are National Tax Bases in OECD Countries?," CESifo Working Paper No.2669.
他にも、下記のような論文で、本稿の趣旨と同様の研究がなされています。
・Klemm, A, and S. van Parys, 2009, "Empirical Evidence on the Effects of Tax Incentives", IMF Working Papers 09/136.
・Nicodeme, G., 2009, "Corporate Income Tax and Economic Distortions," European Commission, Taxation Papers 15.
・Homburg, S., 2007, "Germany's Company Tax Reform Act of 2008",FinanzArchiv vol.63, pp.591-612.
以上です。
今後、必要に応じて、このページで法人税制に関する追加の説明をしたいと考えております。
