The Effect of Corporate Taxes on Investment and Entrepreneurship

The Effect of Corporate Taxes on Investment and Entrepreneurship

We present new data on effective corporate income tax rates in 85 countries in 2004. The data come from a survey, conducted jointly with PricewaterhouseCoopers, of all taxes imposed on "the same" standardized mid-size domestic firm. In a cross-section of countries, our estimates of the eff...

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Bibliographic Details
Main Authors: Djankov, Simeon, Ganser, Tim, McLiesh, Caralee, Ramalho, Rita, Shleifer, Andrei
Format: Journal Article
Language:EN
Published: 2012
Subjects:
Capital
Investment
Capacity E220
Multinational Firms
International Business F230
Capital Budgeting
Fixed Investment and Inventory Studies G310
Business Taxes and Subsidies including sales and value-added (VAT) H250
Fiscal Policies and Behavior of Economic Agents: Firm H320
Entrepreneurship L260
Online Access:http://hdl.handle.net/10986/5659

Internet

http://hdl.handle.net/10986/5659

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