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
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Englisch
- Erschienen in
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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
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