增值税
公司所得税
从价税
货币经济学
间接税
税收抵免
经济
税制改革
税收筹划
成文法
直接税
避税
双重征税
公共经济学
业务
法学
政治学
作者
Terry Shevlin,Lakshmanan Shivakumar,Oktay Urcan
标识
DOI:10.1016/j.jacceco.2019.03.004
摘要
Prior studies on the relation between corporate taxes and future macroeconomic growth present contradictory evidence. We argue this mixed evidence is at least partly due to the use of statutory corporate tax rates which ignore the complexity of tax exemptions, tax deductions, tax enforcement and firms’ tax planning. We propose an alternative tax rate measure that aggregates cash effective tax rates of listed firms, which reflect not only statutory tax rates, but also other features of the tax code, enforcement, and firms' tax planning. We find a strong robust negative relation between country-level effective tax rates and future macroeconomic growth.
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