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The role of taxes in the disconnect between corporate performance and economic growth
Khan, Urooj; Nallareddy, Suresh; Rouen, Ethan - 2017
We investigate the relation between corporate performance and overall economic growth in the United States. In particular, we focus on the impact of the U.S. corporate tax regime on this relation. Exploiting time-series variation and a tax shock, we document that the relatively higher corporate...
Persistent link: https://www.econbiz.de/10011901692
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Economic growth and judicial independence, a dozen years on : cross-country evidence using an updated set of indicators
Voigt, Stefan; Gutmann, Jerg; Feld, Lars P. - 2014
Over 10 years ago, Feld and Voigt (2003) introduced the first indicator for objectively meas-uring the actual independence of the judiciary and demonstrated its utility in a large cross-section of countries. The indicator has been widely used, but also criticized. This paper pre-sents more...
Persistent link: https://www.econbiz.de/10010417470
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Tax Competition, Foreign Direct Investments and Growth : Using the Tax System to Promote Developing Countries
Margalioth, Yoram Y. - 2003
I propose to use tax incentives to attract foreign direct investments (FDI) to developing countries to promote growth, and explain what practical and conceptual changes in the tax systems of developing as well as developed countries (introducing a notion of inter-nation equity) should be made to...
Persistent link: https://www.econbiz.de/10014074770
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The Influence of Macroeconomic Growth Opportunities on U.S. Effective Tax Rates on Foreign Earnings
Lin, KC; Moore, Jared A.; Graham, Roger C. - 2023
This study examines whether U.S. effective tax rates on foreign income of U.S. multinationals (MNCs) vary according to the favorability of U.S. macroeconomic conditions relative to those of non-U.S. countries. We use the pre-Tax Cuts and Jobs Act of 2017 regime as our setting and present...
Persistent link: https://www.econbiz.de/10014346317
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Determinants of growth in fast developing countries : evidence from bundling and unbundling institutions
Asongu, Simplice A. - 2015
unbundling of ten governance dynamics. Design/methodology/approach- Contemporary and non-contemporary Fixed- and Random …-Effects regressions are employed as empirical strategies. GDP growth and real GDP output are used as dependent variables. The governance … variables are bundled by means of principal component analysis. Findings- The following are some findings. First, governance is …
Persistent link: https://www.econbiz.de/10011408831
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The Economic Effects of Human Rights
Blume, Lorenz; Voigt, Stefan - 2004
Economists are often skeptical concerning the economic effects of various forms of human rights: it has been argued that basic human rights can make the legal system less efficient but also that extensive social rights are incompatible with market economies. It is argued here that basic human...
Persistent link: https://www.econbiz.de/10010263275
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Fiscal decentralization and economic growth in OECD countries : is there a relationship?
Baskaran, Thushyanthan; Feld, Lars P. - 2009
We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 by using new panel data on sub-federal tax autonomy. While initial estimations suggest that fiscal decentralization causes lower growth rates, we find that this result is not...
Persistent link: https://www.econbiz.de/10010273795
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Fiscal decentralization and economic growth in OECD countries : is there a relationship?
Baskaran, Thushyanthan; Feld, Lars P. - 2009
We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 by using new panel data on sub-federal tax autonomy. While initial estimations suggest that fiscal decentralization causes lower growth rates, we find that this result is not...
Persistent link: https://www.econbiz.de/10003871924
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Depressing dependence? : transfers and economic growth in the German States, 1975-2005
Baskaran, Thushyanthan; Feld, Lars P.; Necker, Sarah - 2016
Most countries pay substantial intergovernmental transfers to poor regions. Since these transfers are often paid with the aim of achieving regional convergence, they should have a positive effect on economic growth. However, it is equally possible that transfers perpetuate under-development by...
Persistent link: https://www.econbiz.de/10011522145
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Fiscal Decentralization and Economic Growth in OECD Countries : Is There a Relationship?
Baskaran, Thushyanthan - 2009
We study the relationship between fiscal decentralization and economic growth for 23 OECD countries from 1975 to 2001 by using new panel data on sub-federal tax autonomy. While initial estimations suggest that fiscal decentralization causes lower growth rates, we find that this result is not...
Persistent link: https://www.econbiz.de/10013157658