| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w13756 |
| 来源ID | Working Paper 13756 |
| The Effect of Corporate Taxes on Investment and Entrepreneurship | |
| Simeon Djankov; Tim Ganser; Caralee McLiesh; Rita Ramalho; Andrei Shleifer | |
| 发表日期 | 2008-01-29 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 摘要 | 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. For example, a 10 percent increase in the effective corporate tax rate reduces aggregate investment to GDP ratio by 2 percentage points. Corporate tax rates are also negatively correlated with growth, and positively correlated with the size of the informal economy. The results are robust to the inclusion of controls for other tax rates, quality of tax administration, security of property rights, level of economic development, regulation, inflation, and openness to trade. |
| 主题 | Financial Economics ; Corporate Finance ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w13756 |
| 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/571431 |
| 推荐引用方式 GB/T 7714 | Simeon Djankov,Tim Ganser,Caralee McLiesh,et al. The Effect of Corporate Taxes on Investment and Entrepreneurship. 2008. |
| 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 | ||
| w13756.pdf（712KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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