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, Berkeley working paper (2006)

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