As a result of the global economic recession there is renewed interest in the effects of taxation on economic performance: many countries attempted to use tax cuts as a means to stimulate aggregate demand and…
This paper provides a quantitative review of the empirical literature on the tax impact on corporate debt financing. Synthesizing the evidence from 46 previous studies, we find that this impact is substantial.…
Innovation triggers positive effects on productivity and growth. It is therefore important to know whether taxation has an impact on research, development and innovation and whether taxation can be used as an…