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Tax Reforms and Investment: A Cross-Country Comparison

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NBER1995-08-01 更新2025-01-04 收录
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https://www.nber.org/papers/w5232
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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
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1995-08-01
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