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Autor:innen: 
Brandstetter, Laura
Jacob, Martin
Datum: 
2013
Schriftenreihe/Nr.: 
arqus Discussion Paper No. 153
Verlag: 
Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
Zusammenfassung: 
This paper studies the effect of corporate taxes on investment. Using firm-level data on German corporations, we investigate the 2008 tax reform that cut corporate taxes by 10 percentage points. We expect heterogeneous investment responses across firms, since firms with a foreign parent have more cross-country profit shifting opportunities than domestically owned firms. Using a matching difference-in-differences approach, we show that, following the corporate tax cut, domestically owned firms increased investments to a larger extent than foreign-owned firms. Our results imply that corporate tax changes can increase corporate investment but have heterogeneous investment responses across firms.
Schlagwörter: 
Corporate taxation
Investment
JEL: 
G31
H24
H25
Dokumentart: 
Working Paper

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