Corporate Income Taxation Effects On Investment Decisions In The European Union
AbstractThe link between investment decisions undertaken by economic agents and corporateincome (profit) taxation is well documented in theoretical studies realized so far. But, the empiricalevidence is very mixed and do not provide clear answers regarding the magnitude of the taxationeffects on investment and the proper transmission channels for these effects. So, we propose toinvestigate the effects of corporate income (profit) tax burden on investment decision for a samplecomposed from EU Member States.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2009)
Issue (Month): 11 ()
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corporate income taxation; investment; q theory;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- O40 - Economic Development, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General
- C20 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - General
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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- Auerbach, Alan J. & Hassett, Kevin, 1992.
"Tax policy and business fixed investment in the United States,"
Journal of Public Economics,
Elsevier, vol. 47(2), pages 141-170, March.
- Alan J. Auerbach & Kevin Hassett, 1992. "Tax Policy and Business Fixed Investment in the United States," NBER Working Papers 3619, National Bureau of Economic Research, Inc.
- Austan Goolsbee, 1997.
"Investment Tax Incentives, Prices, and the Supply of Capital Goods,"
NBER Working Papers
6192, National Bureau of Economic Research, Inc.
- Austan Goolsbee, 1998. "Investment Tax Incentives, Prices, And The Supply Of Capital Goods," The Quarterly Journal of Economics, MIT Press, vol. 113(1), pages 121-148, February.
- Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation-Theory," OECD Economics Department Working Papers 713, OECD Publishing.
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