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Inversión Privada e Impuestos Corporativos: Evidencia para Chile

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Author Info

  • Rodrigo Cerda

    ()
    (Instituto de Economía)

  • Felipe Larraín

    ()
    (Instituto de Economía)

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 stoc

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Bibliographic Info

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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Handle: RePEc:ioe:cuadec:v:42:y:2005:i:126:p:257-281

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Related research

Keywords: Investment; small size firms; corporate taxation;

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Cited by:
  1. Christian Glocker & Pascal Towbin, 2012. "The Macroeconomic Effects of Reserve Requirements," WIFO Working Papers 420, WIFO.
  2. Glocker, C. & Towbin, P., 2012. "Reserve Requirements for Price and Financial Stability - When Are They Effective?," Working papers 363, Banque de France.
  3. 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.
  4. 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.

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