Downward Revision of Investment Decisions after Corporate Tax Hikes
Sebastian Link, Manuel Menkhoff, Andreas Peichl, Paul A. Schule
Ifo Institute for Economic Research Ludwig-Maximilians-Universität München
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摘要与影响
This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than previously planned increases by 3 percentage points after a tax hike. This effect is twice as large during recessions. (JEL D22, E32, G31, H25, H32, H71, L60)
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经济 / 管理Corporate Taxation and Avoidance
Fiscal Policy and Economic Growth · Taxation and Compliance Studies
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