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| Author: | Cummins, J. Hassett, K. Hubbard, R. |
| Title: | Tax reforms and investment: a cross-country comparison |
| Journal: | Journal of Public Economics
1996 : VOL. 62:1/2, p. 237-271 |
| Index terms: | ECONOMICS INVESTMENT TAX REFORM |
| Language: | eng |
| Abstract: | The authors use firm-level panel data to explore the extent to which fixed investment responds to tax reforms in 14 OECD countries. Previous studies have often found that investment does not respond to changes in the marginal cost of investment. They identify some of the factors responsible for this finding, and employ an estimation procedure that sidesteps the most important of them. In so doing, the authors find evidence of statistically and economically significant investment responses to tax changes in 12 of the 14 countries. |
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