Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries

Stephen Bond and Jing Xing Journal of Public Economics 130, 15-31. [2012] Highlights • We use new data sources on capital stocks and corporate taxes for 14 OECD countries • For both total capital and total equipment, we find that corporate taxation affects capital-output ratios • For equipment, these effects are summarised by the taxContinue reading “Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries”