经济政策不确定性与企业税率的关系

IF 2 0 ECONOMICS Annals of Financial Economics Pub Date : 2021-04-05 DOI:10.1142/S2010495221500020

Matthew Clance, Giray Gozgor, Rangan Gupta, C. Lau

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引用次数: 5

摘要

本文利用2003-2018年126个国家的面板数据集，研究了经济政策不确定性与企业税率之间的关系。我们使用所谓的“世界不确定性指数”来衡量经济政策的不确定性水平。我们利用各种估计技术，发现了经济政策不确定性与企业税率之间的单向因果关系。具体来说，经济政策不确定性的上升导致企业税率上升。我们还讨论了潜在的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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THE RELATIONSHIP BETWEEN ECONOMIC POLICY UNCERTAINTY AND CORPORATE TAX RATES

This paper investigates the relationship between economic policy uncertainty and corporate tax rates in a panel dataset of 126 countries throughout 2003–2018. We use the so-called “World Uncertainty Index” to measure the level of economic policy uncertainty. We utilize various estimation techniques and find a one-way causality from economic policy uncertainty to corporate tax rates. Specifically, a rise in economic policy uncertainty leads to higher corporate tax rates. We also discuss potential implications.

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来源期刊

Annals of Financial Economics ECONOMICS-

CiteScore

6.60

自引率

55.00%

发文量