A
corporate income tax reading list: Efficiency effects
1.
“The effect of corporate taxes on
investment and entrepreneurship”, Simeon Djankov, Tim Ganser, Caralee
McLiesh, Rita Ramalho and Andrei Shleifer, American Economic Journal:
Macroeconomics, 2 (3), 31-64 (2010)
2.
“Economic growth and the role of
taxation – theory”, Gareth D. Myles, OECD Economics Department WP
713 (2009)
3.
“Economic growth and the role of
taxation – aggregate data”, Gareth D. Myles, OECD
Economics Department WP 714 (2009)
4.
“Economic growth and the role of
taxation – disaggregate data”, Gareth D. Myles, OECD Economics Department WP 715
(2009)
5.
“How do taxes affect investment and
productivity? An industry-level analysis of OECD countries”, Laura Vartia, OECD
Economics Department WP 656 (2008)
6.
“Do tax structures affect aggregate
economic growth? Empirical evidence from a panel of OECD countries”, Jens Arnold, OECD
Economics Department WP 643 (2008)
7.
“Do corporate taxes reduce
productivity and investment at the firm level? Cross-country evidence from the
Amadeus dataset”, Cyrille Schwellnus and Jens Arnold, OECD Economics
Department WP 641 (2008)
8.
“Tax and economic growth”,
Åsa Johansson, Christopher Heady, Jens Arnold, Bert
Brys and Laura Vartia, OECD Economics Department WP 620 (2008)
9.
“The future of capital income taxation”,
Alan
J. Auerbach University of
California,
10.
“The choice between income and
consumption taxes: A primer”, Alan J. Auerbach, NBER Working Paper
12307 (2006)
11.
“The effect of taxes on
efficiency and growth”, Martin Feldstein, NBER Working Paper 12201
(2006)
12.
“Tax
structure and economic growth”, Young Lee and Roger H. Gordon, Journal of Public Economics 89 (2005)
1027–1043
13.
“Taxation and
foreign direct investment: A synthesis of empirical research”, Ruud
A. de Mooij and Sjef Ederveen, International
Tax and Public Finance 10 (2003) 673–693
14.
“Growth effects of capital
income taxes: How much does endogenous innovation matter?” Hwan C.
Lin and Benjamin Russo, Journal of Public
Economic Theory 4 (2002) 613-640
15.
“Tax structure
and growth: Are some taxes better than others?” Frida Widmalm, Public Choice, Vol 107 (2001) 199-219
16.
“How responsive is business
capital formation to its user cost? An exploration with micro data”,
Robert S. Chirinko, Steven M. Fazzari and Andrew P. Meyer, Journal of Public Economics 74 (1999) 53–80
17.
“Fiscal policy and growth:
Evidence from OECD countries”, Richard Kneller, Michael F. Bleaney
and Norman Gemmell, Journal of Public
Economics 74 (1999) 171-190
18.
“Investment tax incentives, prices,
and the supply of capital goods”, Austan Goolsbee, Quarterly Journal of Economics 113
(1998) 121–148
19.
“Growth effects
of income and consumption taxes”, Gian Maria Milesi-Ferretti and
Nouriel Roubini, Journal of Money, Credit
and Banking 30 (1998) 721-744
20.
“Taxation and economic
performance”, W. Leibfritz, J. Thornton and A. Bibbee, OECD
Economics Department WP 176 (1997)
21.
“Tax reforms and investment: A
cross-country comparison”, Jason G. Cummins, Kevin A. Hassett and R.
Glenn Hubbard, Journal of Public
Economics 62 (1996) 237–273
22.
“Tax policy and business
fixed investment in the United States”, Alan J. Auerbach and Kevin
Hassett, Journal of Public Economics
47 (1992) 141-170
23.
“The effects of taxation on
investment: New evidence from firm-level panel data”, Jason G.
Cummins et Kevin A. Hassett, National Tax
Journal 45 (1992) 243–251