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Corporate taxation and capital accumulation

Abstract:

We present new empirical evidence that aggregate capital accumulation is strongly influenced by the user cost of capital and, in particular, by corporate tax incentives summarised in the tax-adjusted user cost. We use sectoral panel data for the USA, Japan, Australia and ten EU countries over the period 1982-2007. Our panel combines data on capital stocks, value-added and relative prices from the EU KLEMS database with measures of effective corporate tax rates from the Oxford University Centr...

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Stephen Bond More by this author
Publication date:
2010-11-05
URN:
uuid:6e3f692f-f09c-4d98-9235-987f32330f0a
Local pid:
oai:eureka.sbs.ox.ac.uk:608

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