Inversión Privada e Impuestos Corporativos: Evidencia para Chile
Abstract
Using annual data from Chile since the beginning of the eighties, we show that an increase in the corporate tax reduces firm's investment. However the impact differs across firm size. In small and medium firms, investment as a fraction of the capital stocDownload Info
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Article provided by Instituto de Economía. Pontificia Universidad Católica de Chile. in its journal Cuadernos de Economía-Latin American Journal of Economics.
Volume (Year): 42 (2005)
Issue (Month): 126 ()
Pages: 257-281
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Related research
Keywords: Investment; small size firms; corporate taxation;Other versions of this item:
- Rodrigo Cerda & Felipe Larraín, 2005. "Inversión Privada e Impuestos Corporativos: Evidencia para Chile," Documentos de Trabajo 297, Instituto de Economia. Pontificia Universidad Católica de Chile..
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
References
References listed on IDEASPlease 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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Applied Economics,
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"Could Higher Taxes Increase the Long-Run Demand for Capital? Theory and Evidence for Chile","
Working Papers
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- Jason G. Cummins & Kevin A. Hassett & R. Glenn Hubbard, 1994. "A Reconsideration of Investment Behavior Using Tax Reforms as Natural Experiments," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 25(2), pages 1-74.
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Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Christian Glocker & Pascal Towbin, 2012.
"Reserve Requirements for Price and Financial Stability: When Are They Effective?,"
International Journal of Central Banking,
International Journal of Central Banking, vol. 8(1), pages 65-114, March.
- Glocker, C. & Towbin, P., 2012. "Reserve Requirements for Price and Financial Stability - When Are They Effective?," Working papers 363, Banque de France.
- Bernardo Dominichetti H. & María Dolores Roeschmann G., 2006. "Inversión, Flujo de Caja y Colocaciones: Evidencia con Datos Agregados," Notas de Investigación Journal Economía Chilena (The Chilean Economy), Central Bank of Chile, vol. 9(1), pages 79-83, April.
- Rodrigo Cerda & Felipe Larrain, 2010. "Corporate taxes and the demand for labor and capital in developing countries," Small Business Economics, Springer, vol. 34(2), pages 187-201, February.
- Glocker, Ch. & Towbin P., 2012.
"The Macroeconomic Effects of Reserve Requirements,"
Working papers
374, Banque de France.
- Christian Glocker & Pascal Towbin, 2012. "The Macroeconomic Effects of Reserve Requirements," WIFO Working Papers 420, WIFO.
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