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Corporate Income Taxation Effects On Investment Decisions In The European Union

  • Ioan Talpos

    (West University of Timisoara)

  • Ionel Vancu

    (West University of Timisoara)

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    The 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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    Article 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 ()
    Pages: 51

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    Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:51
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    1. Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64, July.
    2. Alan J. Auerbach & Kevin Hassett, 1991. "Tax Policy and Business Fixed Investment in the United States," NBER Working Papers 3619, National Bureau of Economic Research, Inc.
    3. Gareth D. Myles, 2009. "Economic Growth and the Role of Taxation-Theory," OECD Economics Department Working Papers 713, OECD Publishing.
    4. Austan Goolsbee, 1997. "Investment Tax Incentives, Prices, and the Supply of Capital Goods," NBER Working Papers 6192, National Bureau of Economic Research, Inc.
    5. Hassett, Kevin A. & Hubbard, R. Glenn, 2002. "Tax policy and business investment," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 20, pages 1293-1343 Elsevier.
    6. Lawrence H. Summers, 1981. "Taxation and Corporate Investment: A q-Theory Approach," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 12(1), pages 67-140.
    7. John R. Graham, 2003. "Taxes and Corporate Finance: A Review," Review of Financial Studies, Society for Financial Studies, vol. 16(4), pages 1075-1129.
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