Replication data for: The Effect of Corporate Taxes on Investment and Entrepreneurship
Principal Investigator(s): View help for Principal Investigator(s) Simeon Djankov; Tim Ganser; Caralee McLiesh; Rita Ramalho; Andrei Shleifer
Version: View help for Version V1
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Project Citation:
Djankov, Simeon, Ganser, Tim, McLiesh, Caralee, Ramalho, Rita, and Shleifer, Andrei. Replication data for: The Effect of Corporate Taxes on Investment and Entrepreneurship. Nashville, TN: American Economic Association [publisher], 2010. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E114179V1
Project Description
Summary:
View help for Summary
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 effective corporate tax rate have a large adverse impact on aggregate investment, FDI, and entrepreneurial activity. Corporate tax rates are correlated with investment in manufacturing but not services, as well as with the size of the informal economy. The results are robust to the inclusion of many controls. (JEL E22,
F23, G31, H25, H32, L26)
Scope of Project
JEL Classification:
View help for JEL Classification
E22 Investment; Capital; Intangible Capital; Capacity
F23 Multinational Firms; International Business
G31 Capital Budgeting; Fixed Investment and Inventory Studies; Capacity
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H32 Fiscal Policies and Behavior of Economic Agents: Firm
L26 Entrepreneurship
E22 Investment; Capital; Intangible Capital; Capacity
F23 Multinational Firms; International Business
G31 Capital Budgeting; Fixed Investment and Inventory Studies; Capacity
H25 Business Taxes and Subsidies including sales and value-added (VAT)
H32 Fiscal Policies and Behavior of Economic Agents: Firm
L26 Entrepreneurship
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