Rodrigo Cerda () (Instituto de Economía. Pontificia Universidad Católica de Chile.) Felipe Larraín () (Instituto de Economía. Pontificia Universidad Católica de Chile.)
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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 stocks declines between 0.5% and 1.6% while on large corporations the impact is much less significant.
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Article provided by Instituto de Economía. Pontificia Universidad Católica de Chile. in its journal Cuadernos de Economía.
Find related papers by JEL classification: H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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