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...

תיאור מלא

מידע ביבליוגרפי
Main Authors: Bond, S, Xing, J
פורמט: Journal article
יצא לאור: Elsevier 2015

פריטים דומים