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pengurangan pertumbuhan produktivitas, keempat satu adalah melalui mengurangi produktivitas marjinal modal dan kelima satu oleh pengurangan penggunaan efektif modal manusia. Semua saluran ini terutama berkaitan dengan pajak perusahaan dan tenaga kerja. Fakta ini ditegaskan oleh umumnya dikenal fakta tentang distorsi efek dari pajak, yang mempengaruhi perilaku agen ekonomi tidak hanya melalui tingkat yang disebutkan di atas.Mungkin pertanyaan yang dibahas dalam studi empiris adalah hubungan antara pertumbuhan econom-ic, pajak perusahaan dan kegiatan investasi dan modal. Kebijakan pajak terutama menentukan metode perusahaan pembiayaan. Dana investasi lebih lanjut dapat diperoleh baik melalui modal baru, ditahan penghasilan atau utang. Tarif pajak yang tinggi mengurangi keuntungan perusahaan, dan dengan demikian kemungkinan reinvestment berikutnya. Gerakan Internasional ibukota memungkinkan sederhana pilihan alokasi investasi. Ekonomi terbuka kecil yang sebagian besar investasi Penerima pengenaan pajak tinggi dapat menjadi masalah kompetitif. Becker, Fuest dan Riedel (2012) meas-ured relatif pentingnya kualitas dan kuantitas efek perusahaan pajak pada investasi langsung asing. Mereka menyimpulkan bahwa efek stan pajak perusahaan memiliki dampak negatif pada investasi langsung asing. Efek dari perubahan tarif pajak investasi intensif yang terlibat dengan misalnya Devereux (2007) dan De Mooij dan Ederveen (2003). Dalam pekerjaan mereka, mereka menyimpulkan bahwa jenis investasi lebih sensitif terhadap perubahan dalam undang-undang dengan fokus pada pajak dan tarif pajak aver-usia, dan lebih fleksibel daripada investasi standar.Analyses by Buettner and Ruf (2007) or Buettner and Wamser (2006) show that corporate taxes affect both the extent and location of international investment. Keuschnigg (2008) creates a model of monopolistic competitive industry with extensive and intensive investments and show how marginal changes of these investments reacts to changes on average and marginal corporate tax rates. Lanaspa, Pueyo and Sanz (2008) point to the possibility that governments can influ-ence FDI location decisions of firms through capital tax rates. They confirm the general conclu-sion that countries with lower tax burdens are FDI net recipients. Mutti and Grubert (2004) deal with the impact of taxes on the horizontally integrated international organizations which are considering foreign investment. They conclude that foreign investment is sensitive to the host country tax rates and this sensitivity is greater in developing than in developed countries and increases over time.For the extended neoclassical growth model it is also necessary to mention approaches concern-ing the analysis of the impact of corporate taxation on technological progress and investment to the human capital. The theoretical and empirical literature dealing with this issue is not so ex-tensive. Opinions on these issues are different. A clear influence of corporate taxes has not been fully empirically validated, e.g. Tremblay (2010) points to the absence of a neutral relationship between corporate taxes and investment to the human capital. In his study he comments nega-tive relationship after adhering employee and company investing to the human capital and posi-tive relationship after adhering only company investment to the human capital. According Lin(2001) if we look at this issue from the perspective of public finance or tax revenues respectively, there is a positive correlation between economic growth and taxation. Zeng and Zhang (2001) discuss the growth effects of taxes by using of the growth model according Howitt (1999), where are innovation the main sources of growth. The authors confirmed their findings that taxes on capital income are harmful for growth because they discourage formation of savings and capital investment. The results suggest that the technologically advanced countries, where innovation
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