Tax Competition: Is it a Source of the Corporate Savings Glut?
This paper examines the determinants of corporate savings in a cross-country panel setting. Specifically, it employs firm-level data covering more than 540,000 firm-year observations for 12 advanced and emerging market economies. Panel regression results suggest that reductions in statutory corporat...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
The World Bank
2020
|
| Schriftenreihe: | World Bank E-Library Archive
|
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper examines the determinants of corporate savings in a cross-country panel setting. Specifically, it employs firm-level data covering more than 540,000 firm-year observations for 12 advanced and emerging market economies. Panel regression results suggest that reductions in statutory corporate income tax rates can explain one-third of the rise in corporate savings (defined as net financial assets) in 2003-17. This finding is supported by a propensity scores matching analysis of the effects of changes in corporate income tax rates |
| Beschreibung: | 1 Online-Ressource (31 Seiten) |
| DOI: | 10.1596/1813-9450-9302 |
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| 520 | |a This paper examines the determinants of corporate savings in a cross-country panel setting. Specifically, it employs firm-level data covering more than 540,000 firm-year observations for 12 advanced and emerging market economies. Panel regression results suggest that reductions in statutory corporate income tax rates can explain one-third of the rise in corporate savings (defined as net financial assets) in 2003-17. This finding is supported by a propensity scores matching analysis of the effects of changes in corporate income tax rates | ||
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| spellingShingle | Kawamoto, Atsushi Tax Competition Is it a Source of the Corporate Savings Glut? |
| title | Tax Competition Is it a Source of the Corporate Savings Glut? |
| title_auth | Tax Competition Is it a Source of the Corporate Savings Glut? |
| title_exact_search | Tax Competition Is it a Source of the Corporate Savings Glut? |
| title_exact_search_txtP | Tax Competition Is it a Source of the Corporate Savings Glut? |
| title_full | Tax Competition Is it a Source of the Corporate Savings Glut? Kawamoto, Atsushi |
| title_fullStr | Tax Competition Is it a Source of the Corporate Savings Glut? Kawamoto, Atsushi |
| title_full_unstemmed | Tax Competition Is it a Source of the Corporate Savings Glut? Kawamoto, Atsushi |
| title_short | Tax Competition |
| title_sort | tax competition is it a source of the corporate savings glut |
| title_sub | Is it a Source of the Corporate Savings Glut? |
| url | https://doi.org/10.1596/1813-9450-9302 |
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