IMPACT OF CORPORATE TAXATION
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp761-768Abstract
This article examines the impact of the corporate tax rate on investment and production growth. According to the analysis, reducing the effective corporate tax rate has a positive impact on investment and production. The corresponding conclusions are drawn based on the analysis.
Keywords:
corporate tax tax rate effective tax rate investment equity debt capitalReferences
Admati, A., DeMarzo P., Hellwig M. and Pfleiderer P. (2013). Fallacies, Irrelevant Facts, and Myths in the Discussion of Capital Regulation: Why Bank Equity is Not Socially Expensive. Working paper, Stanford University.; de Mooij, R., M. Keen and M. Orihara. 2013. Taxation, Bank Leverage, and Financial Crises. Working paper, International Monetary Fund.
Bizņa Valentīna & Jurušs Māris & Laizāns Tālis & Šnikvalds Roberts, (2018). "Assessment of Impact of Corporate Income Tax Suspension on Financial Performance of Businesses," Economics and Business, Sciendo, vol. 32(1), pages 172-181.
Corporate Tax Statistics, (2024). https://www.oecd.org/en/publications/corporate-tax-statistics-2024_9c27d6e8-en.html.
Devereux, M. B., B. Lockwood, and M. Redoano (2008). Do countries compete over corporate tax rates? Journal of Public Economics 92, 1210-1235; Heimberger, P. 2021. Corporate tax competition: A meta-analysis. European Journal of Political Economy 133(3), 102002.
Mantell, E. H. (2019). A Theory of the Effect of Corporate Income Tax on the Optimal Output of a Firm Facing an Uncertain Demand. Advances in Social Sciences Research Journal, 6(4) 187. https://journals.scholarpublishing.org/index.php/ASSRJ/article/view/6479/3865.
Ohrn E., (2018). The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD. American Economic Journal: Economic Policy, American Economic Association, vol. 10(2), page. 272. https://pubs.aeaweb.org/doi/pdfplus/10.1257/pol.20150378.
Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, (2010). The Effect of Corporate Taxes on Investment and Entrepreneurship. American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64.
World Investment Report (2023). https://unctad.org/system/files/official-document/wir2023_en.pdf.
Четверикова А.С., (2023). Трансформация инвестиционных связей стран прибалтики и Польши. Вестник Института экономики Российской академии наук № 4. C. 181–196. https://vestnik-ieran.ru/index.php/component/jdownloads/send.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
