How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper analyses how different tax policies can affect investment and productivity. To address this
question the paper uses industry-level data from a set of OECD countries and examines whether different
industries are affected differently by taxation. Investment is shown to respond negatively to an increase in
the corporate tax rate and a...



