Do corporate taxes reduce investments? Evidence from Italian firm-level panel data

This paper uses an Italian firm-level panel data-set over the period 1994–2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages. Firstly, investment is free of aggregation biases and sec...

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Bibliographic Details
Main Authors: Daniela Federici, Valentino Parisi
Format: Article
Language:English
Published: Taylor & Francis Group 2015-12-01
Series:Cogent Economics & Finance
Subjects:
Online Access:http://dx.doi.org/10.1080/23322039.2015.1012435