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How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/how-do-taxes-affect-investment-and-productivity_230022721067.html
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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...
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