| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w5232 |
| 来源ID | Working Paper 5232 |
| Tax Reforms and Investment: A Cross-Country Comparison | |
| Jason G. Cummins; Kevin A. Hassett; R. Glenn Hubbard | |
| 发表日期 | 1995-08-01 |
| 出版年 | 1995 |
| 语种 | 英语 |
| 摘要 | We use firm-level panel data to explore the extent to which fixed investment responds to tax reforms in 14 OECD countries. Previous studies have often found that investment does not respond to changes in the marginal cost of investment. We identify some of the factors responsible for this finding and employ an estimation procedure that sidesteps the most important of them. In so doing, we find evidence of statistically and economically significant investment responses to tax changes in 12 of the 14 countries. |
| 主题 | Public Economics ; Taxation ; Macroeconomics ; Consumption and Investment |
| URL | https://www.nber.org/papers/w5232 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/562677 |
| 推荐引用方式 GB/T 7714 | Jason G. Cummins,Kevin A. Hassett,R. Glenn Hubbard. Tax Reforms and Investment: A Cross-Country Comparison. 1995. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w5232.pdf（579KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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