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
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
New Economics Papers: this item is included in nep-gro, nep-mac and nep-pbe
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Journal Article: Do corporate tax cuts boost economic growth? (2022)
Working Paper: Do corporate tax cuts boost economic growth? (2021)
Working Paper: Do Corporate Tax Cuts Boost Economic Growth? (2021)
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Persistent link: https://EconPapers.repec.org/RePEc:imk:wpaper:210-2021
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