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A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Pereira, A. (1993). A dynamic general equilibrium analysis of corporate tax integration. Journal of Policy Modeling. 15 (1), 63-89
Exportar Referência (IEEE) 
A. M. Pereira,  "A dynamic general equilibrium analysis of corporate tax integration", in Journal of Policy Modeling, vol. 15, no. 1, pp. 63-89, 1993
Exportar BibTeX 
@article{pereira1993_1714986847642,
	author = "Pereira, A.",
	title = "A dynamic general equilibrium analysis of corporate tax integration",
	journal = "Journal of Policy Modeling",
	year = "1993",
	volume = "15",
	number = "1",
	doi = "10.1016/0161-8938(93)90022-I",
	pages = "63-89",
	url = "http://www.scopus.com/inward/record.url?eid=2-s2.0-38249004717&partnerID=MN8TOARS"
}
Exportar RIS 
TY  - JOUR
TI  - A dynamic general equilibrium analysis of corporate tax integration
T2  - Journal of Policy Modeling
VL  - 15
IS  - 1
AU  - Pereira, A.
PY  - 1993
SP  - 63-89
SN  - 0161-8938
DO  - 10.1016/0161-8938(93)90022-I
UR  - http://www.scopus.com/inward/record.url?eid=2-s2.0-38249004717&partnerID=MN8TOARS
AB  - he objective of this article is to study the intersectoral and intertemporal efficiency effects as well as the distribution effects of integrating corporate and personal income taxes. This article presents a dynamic general equilibrium model of the U.S. economy. The model accomodates optimal intertemporal investment decisions and optimal allocation of investment across sectors, intertemporal household consumption/savings and labor/leisure decisions, and government deficits and financial crowding-out. Simulation results suggest that the elimination of the corporate income tax and its replacement by increased personal income tax rates would yield long-run benefits that are at best 17 percent of the present value of future consumption and leisure. Also, the average long-run gains are more than three times as large as the average short-run gains: it takes time for the efficiency gains of integration to emerge. Finally, integration is shown not to be a Pareto improvement in that low-income households are worse off after integration.
ER  -