Arbeitspapier

Do corporate tax cuts boost economic growth?

The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect growth. We apply metaregression methods to a novel dataset with 441 estimates from 42 primary studies. There is evidence for publication selectivity in favour of reporting growth-enhancing effects of corporate tax cuts. Correcting for this bias, we cannot reject the hypothesis of a zero effect of corporate taxes on growth. Several factors influence reported estimates, including researcher choices concerning the measurement of growth and corporate taxes, and controlling for other budgetary components.

Sprache
Englisch

Erschienen in
Series: wiiw Working Paper ; No. 201

Klassifikation
Wirtschaft
Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook: General
Business Taxes and Subsidies including sales and value-added (VAT)
Economic Growth and Aggregate Productivity: General
Thema
Corporate income taxes
economic growth
meta-analysis

Ereignis
Geistige Schöpfung
(wer)
Gechert, Sebastian
Heimberger, Philipp
Ereignis
Veröffentlichung
(wer)
The Vienna Institute for International Economic Studies (wiiw)
(wo)
Vienna
(wann)
2021

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Gechert, Sebastian
  • Heimberger, Philipp
  • The Vienna Institute for International Economic Studies (wiiw)

Entstanden

  • 2021

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