The Resource Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? : Cross-Country Evidence from the Amadeus Dataset, Cyrille Schwellnus and Jens Arnold, (electronic resource)

Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? : Cross-Country Evidence from the Amadeus Dataset, Cyrille Schwellnus and Jens Arnold, (electronic resource)

Label
Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? : Cross-Country Evidence from the Amadeus Dataset
Title
Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?
Title remainder
Cross-Country Evidence from the Amadeus Dataset
Statement of responsibility
Cyrille Schwellnus and Jens Arnold
Creator
Contributor
Subject
Language
eng
Summary
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 taxes have a negative effect on productivity at the firm level. The effect is negative across firms of different size and age classes except for the small and young, which may be attributable to the relatively low profitability of small and young firms. The negative effect of corporate taxes is particularly pronounced for firms that are catching up with the technological frontier. In the investment analysis, the results suggest that corporate taxes reduce investment through an increase in the user cost of capital. This may partly explain the negative productivity effects of corporate taxes if new capital goods embody technological change
Member of
Cataloging source
FR-PaOEC
http://library.link/vocab/creatorName
Schwellnus, Cyrille
Government publication
international or intergovernmental publication
Index
no index present
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
Arnold, Jens
Series statement
OECD Economics Department Working Papers,
Series volume
no.641
http://library.link/vocab/subjectName
Economics
Label
Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? : Cross-Country Evidence from the Amadeus Dataset, Cyrille Schwellnus and Jens Arnold, (electronic resource)
Instantiates
Publication
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
762085039
Dimensions
21 x 30 cm
Extent
1 online resource 27 pages
File format
one file format
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1787/236246774048
Specific material designation
remote
System control number
(OCoLC)762085039
Label
Do Corporate Taxes Reduce Productivity and Investment at the Firm Level? : Cross-Country Evidence from the Amadeus Dataset, Cyrille Schwellnus and Jens Arnold, (electronic resource)
Publication
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
762085039
Dimensions
21 x 30 cm
Extent
1 online resource 27 pages
File format
one file format
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.1787/236246774048
Specific material designation
remote
System control number
(OCoLC)762085039

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