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Do corporate tax cuts boost economic growth? Working Paper & Studies

: Do corporate tax cuts boost economic growth?

The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect growth. We apply meta-regression methods to a novel dataset with 441 estimates from 42 primary studies. There is evidence for publication selectivity in favour of reporting growth-enhancing effects of corporate tax cuts. Correcting for this bias, we cannot reject the hypothesis of a zero effect of corporate taxes on growth. Several factors influence reported estimates, including researcher choices concerning the measurement of growth and corporate taxes, and controlling for other budgetary components.

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Gechert, Sebastian; Heimberger, Philipp: Do corporate tax cuts boost economic growth?
IMK Working Paper, Düsseldorf, 38 Seiten

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