The Effect of Corporate Taxes on Investment and Entrepreneurship

We present new data on effective corporate income tax rates in 85 countries in 2004. The data come from a survey, conducted jointly with PricewaterhouseCoopers, of all taxes imposed on "the same" standardized mid-size domestic firm. In a cross-section of countries, our estimates of the eff...

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Bibliographic Details
Main Authors: Djankov, Simeon, Ganser, Tim, McLiesh, Caralee, Ramalho, Rita, Shleifer, Andrei
Format: Journal Article
Language:EN
Published: 2012
Subjects:
Online Access:http://hdl.handle.net/10986/5659

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