Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/280592 
Erscheinungsjahr: 
2019
Schriftenreihe/Nr.: 
AEI Economics Working Paper No. 2019-03
Versionsangabe: 
Updated October 2019
Verlag: 
American Enterprise Institute (AEI), Washington, DC
Zusammenfassung: 
Long-difference regressions for 1968-2013 show that a higher tax wedge reduces the C-corporate share of net capital stocks, equity (book value), gross assets, and positive net income, as well as the corporate share of gross investment. The C-corporate shares also exhibit downward trends, likely reflecting underlying legal changes. We infer from the quantitative findings that the downward movement in the tax wedge since 1968 has expanded economy-wide productivity by about 4%.
Schlagwörter: 
corporate taxes
Corporate america
JEL: 
A
Dokumentart: 
Working Paper

Datei(en):
Datei
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