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