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In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...
Persistent link: https://www.econbiz.de/10011335668
In this study, we analyze the cyclicality of fiscal policies in China during the period 1978-2013. We find that the cyclicality of local government spending in China significantly affects the cyclicality of total government spending. By employing both time-series and province-level panel data,...
Persistent link: https://www.econbiz.de/10011388187
This study estimates the e¤ects of revenue-neutral tax structure changes on the long-run level of income per capita using panel data for 17 OECD countries over the period 1970-2004. In contrast to previous studies, we do not find a robust ranking of di¤erent types of taxes in terms of their...
Persistent link: https://www.econbiz.de/10011425044
This paper examines the link between the composition of tax revenues and the level of income per capita in the long run. The “tax and growth ranking” suggested by some recent empirical studies is not robust under different assumptions about heterogeneity across countries of the long-run and...
Persistent link: https://www.econbiz.de/10011425589
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...
Persistent link: https://www.econbiz.de/10011426102
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This paper examines how companies' capital structure is affected by the corporate income tax system. Our analysis employs confidential company-level corporation tax return data in the UK. Our main identification strategy is based on variation in companies’ marginal tax rates due to the...
Persistent link: https://www.econbiz.de/10011426807