Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?: Cross-Country Evidence from the Amadeus Dataset
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper uses a stratified sample of firms across OECD economies over the period 1996-2004 to analyse
the effects of corporate taxes on productivity and investment. Applying a differences-in-differences
estimation strategy which exploits differential effects of corporate taxes on firms with different
profitability, it is found that corporate...
