文章基本信息

标题：D閒icit excesivos e investigaci髇 y desarrollo
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作者：Oscar Afonso Rui Henrique Alves Paulo B. Vasconcelos
期刊名称：Ekonomiaz : Revista Vasca de Economía
印刷版ISSN：0213-3865
出版年度：2008
卷号：68
期号：II
页码：354-369
出版社：Servicio central de publicacion. Gobierno Vasco
摘要：Within the debate that involves the application of a tax discipline in the EMU, some authors have questioned the adequacy of the use of the same tax rules for all the different member states, appealing to a more temporary tax flexibility for the small and less developed countries. For such purposes, this paper develops a model of monetary union between two countries that differ in the degree of economic dimension; the exogenous levels of productivity directly related to the quality of the national institutions; the resources of technological knowledge and in the R+D capacity. The outcome obtained suggest that the appropriateness of including some exemptions to the European system of tax discipline, especially in terms of allocating more resources to R+D activities. Its application would affect the measures taken by the less developed countries, making them converge in a faster way.