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Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries

Abstract:

We present new empirical evidence that sector-level capital-output ratios are strongly influenced by corporate tax incentives, as summarised by the tax component of a standard user cost of capital measure. We use sectoral panel data for the USA, Japan, Australia and eleven EU countries over the period 1982-2007. Our panel combines internationally consistent data on capital stocks, value-added and relative prices from the EU KLEMS database with corporate tax measures from the Oxford University...

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Publication status:
Published
Peer review status:
Peer reviewed

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Institution:
University of Oxford
Department:
Oxford, SSD, Said Business School, Economics
Publisher:
Elsevier Publisher's website
Journal:
Journal of Public Economics Journal website
Volume:
130
Pages:
15-31
Publication date:
2015-10-05
DOI:
ISSN:
0047-2727
URN:
uuid:0535c30b-2243-4324-893c-36d713302c61
Source identifiers:
546045
Local pid:
pubs:546045

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