Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries
We present new empirical evidence that sector-level capital-output ratios are strongly influenced by corporate tax incentives, as summarised by the tax component of a standard user cost of capital measure. We use sectoral panel data for the USA, Japan, Australia and eleven EU countries over the peri...
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| Format: | Journal article |
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Elsevier
2015
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