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Tax Uncertainty and Investment: A Cross-Country Empirical Investigation

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Abstract

An empiricial investigation of uncertain tax policy and investment is crucial to a fuller understanding of the interplay between taxes and investment, especially given ambiguities in the limited theoretical literature. In this paper we model the time series of effective tax rates in several OECD countries using ARCH-GARCH models. We then incorporate the resulting tax rate volatility estimates in a panel regression model of investment per worker. We find that the volatility of tax rates has a significant negative impact on investment per worker in these countries.

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File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0105.pdf
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Bibliographic Info

Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0105.

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Length: 28 pages
Date of creation: 01 Apr 2001
Date of revision:
Handle: RePEc:ays:ispwps:paper0105

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Keywords: Tax Uncertainty; Investment; Cross-Country Empirical Investigation;

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Cited by:
  1. Niemann, Rainer & Sureth, Caren, 2009. "Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility," arqus Discussion Papers in Quantitative Tax Research 77, arqus - Arbeitskreis Quantitative Steuerlehre.
  2. Gries, Thomas & Prior, Ulrich & Sureth, Caren, 2007. "Taxation of risky investment and paradoxical investor behavior," arqus Discussion Papers in Quantitative Tax Research 26, arqus - Arbeitskreis Quantitative Steuerlehre.

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