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)
Resource Information
The item 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) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in University of Missouri-St. Louis Libraries.This item is available to borrow from all library branches.
Resource Information
The item 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) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in University of Missouri-St. Louis Libraries.
This item is available to borrow from all library branches.
- 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
- Language
- eng
- Extent
- 1 online resource 27 pages
- 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
- 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
- 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)
- 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)
- 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
Library Locations
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St. Louis Mercantile LibraryBorrow it1 University Blvd, St. Louis, MO, 63121, US38.710138 -90.311107
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University of Missouri-St. Louis Libraries DepositoryBorrow it2908 Lemone Blvd, Columbia, MO, 65201, US38.919360 -92.291620
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University of Missouri-St. Louis Libraries DepositoryBorrow it2908 Lemone Blvd, Columbia, MO, 65201, US38.919360 -92.291620
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.umsl.edu/portal/Do-Corporate-Taxes-Reduce-Productivity-and/rX3P_V0TRl8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.umsl.edu/portal/Do-Corporate-Taxes-Reduce-Productivity-and/rX3P_V0TRl8/">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)</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.umsl.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.umsl.edu/">University of Missouri-St. Louis Libraries</a></span></span></span></span></div>
