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The Effect of Corporate Taxes on Investment and Entrepreneurship

American economic journal. Macroeconomics, 2010-07, Vol.2 (3), p.31-64 [Peer Reviewed Journal]

Copyright © 2010 American Economic Association ;World Bank ;Copyright American Economic Association Jul 2010 ;ISSN: 1945-7707 ;EISSN: 1945-7715 ;DOI: 10.1257/mac.2.3.31

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Title:
The Effect of Corporate Taxes on Investment and Entrepreneurship
Author: Djankov, Simeon ; Ganser, Tim ; McLiesh, Caralee ; Ramalho, Rita ; Shleifer, Andrei
Subjects: Business Taxes and Subsidies including sales and value-added (VAT) H250 ; Capacity E220 ; Capital ; Capital Budgeting ; Corporate income tax ; Corporate income taxes ; Corporate investments ; Corporate taxes ; Correlation analysis ; Economic growth ; Economic indicators ; Entrepreneurs ; Entrepreneurship ; Entrepreneurship L260 ; Financial investments ; Fiscal Policies and Behavior of Economic Agents: Firm H320 ; Fixed Investment and Inventory Studies G310 ; GDP ; Gross Domestic Product ; Income taxes ; Informal economy ; International Business F230 ; Investment ; Investment tax credits ; Macroeconomics ; Manufacturing ; Multinational Firms ; Personal income taxes ; Property taxes ; Sales taxes ; Studies ; Tax rates ; Value added taxes
Is Part Of: American economic journal. Macroeconomics, 2010-07, Vol.2 (3), p.31-64
Description: We present new data on effective corporate income tax rates in 85 countries in 2004. The data come from a survey, conducted jointly with PricewaterhouseCoopers, of all taxes imposed on "the same" standardized mid-size domestic firm. In a cross-section of countries, our estimates of the effective corporate tax rate have a large adverse impact on aggregate investment, FDI, and entrepreneurial activity. Corporate tax rates are correlated with investment in manufacturing but not services, as well as with the size of the informal economy. The results are robust to the inclusion of many controls.
Publisher: Pittsburgh: American Economic Association
Language: English
Identifier: ISSN: 1945-7707
EISSN: 1945-7715
DOI: 10.1257/mac.2.3.31
Source: Open Knowledge Repository

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The Effect of Corporate Taxes on Investment and Entrepreneurship

Copyright © 2010 American Economic Association ;World Bank ;Copyright American Economic Association Jul 2010 ;ISSN: 1945-7707 ;EISSN: 1945-7715 ;DOI: 10.1257/mac.2.3.31

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