Inversión Privada e Impuestos Corporativos: Evidencia para Chile

Rodrigo Cerda and Felipe Larraín ()
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Felipe Larraín: Instituto de Economía

Latin American Journal of Economics-formerly Cuadernos de Economía, 2005, vol. 42, issue 126, 257-281

Abstract: Using annual data from Chile since the beginning of the eighties, we show that an increase in the corporate tax reduces firm's investment. However the impact differs across firm size. In small and medium firms, investment as a fraction of the capital stoc

Keywords: Investment; small size firms; corporate taxation (search for similar items in EconPapers)
JEL-codes: H25 H32 (search for similar items in EconPapers)
Date: 2005
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Citations: View citations in EconPapers (15)

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Working Paper: Inversión Privada e Impuestos Corporativos: Evidencia para Chile (2005)
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Latin American Journal of Economics-formerly Cuadernos de Economía is currently edited by Raimundo Soto

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