EconPapers    
Economics at your fingertips  
 

Do corporate tax cuts boost economic growth?

Sebastian Gechert () and Philipp Heimberger ()

No 210-2021, IMK Working Paper from IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute

Abstract: 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.

Keywords: Corporate income taxes; economic growth; meta-analysis (search for similar items in EconPapers)
JEL-codes: E60 H25 O40 (search for similar items in EconPapers)
Pages: 38 pages
Date: 2021
New Economics Papers: this item is included in nep-gro, nep-mac and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
https://www.boeckler.de/pdf/p_imk_wp_210_2021.pdf (application/pdf)

Related works:
Journal Article: Do corporate tax cuts boost economic growth? (2022) Downloads
Working Paper: Do corporate tax cuts boost economic growth? (2021) Downloads
Working Paper: Do Corporate Tax Cuts Boost Economic Growth? (2021) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:imk:wpaper:210-2021

Access Statistics for this paper

More papers in IMK Working Paper from IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute Contact information at EDIRC.
Bibliographic data for series maintained by Sabine Nemitz ().

 
Page updated 2022-10-03
Handle: RePEc:imk:wpaper:210-2021