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The unemployment puzzle of corporate taxation


Reference:

Feldmann, H., 2011. The unemployment puzzle of corporate taxation. Public Finance Review, 39 (6), pp. 743-769.

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Official URL:

http://dx.doi.org/10.1177/1091142111423019

Abstract

Using annual data on nineteen industrial countries for the period 1979–2005 and a large number of controls, this article is the first to empirically study the impact of corporate taxes on the unemployment rate. In contrast to previous empirical research on the labor demand, investment and growth effects of corporate taxation, which consistently finds adverse effects, the regression results suggest that higher corporate taxes may have a favorable impact, lowering the unemployment rate. The magnitude of the estimated effect is substantial. The results of this study are robust to both endogeneity and numerous variations in specification.

Details

Item Type Articles
CreatorsFeldmann, H.
DOI10.1177/1091142111423019
DepartmentsFaculty of Humanities & Social Sciences > Economics
RefereedYes
StatusPublished
ID Code28247

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