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_c138240 _d138240 |
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| 003 | ES-MaIEF | ||
| 005 | 20221220161239.0 | ||
| 007 | ta | ||
| 008 | 180611s2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_966189 _aOhrn, Eric |
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| 245 | 4 |
_aThe effect of corporate taxation on investment and financial policy _bevidence from the DPAD _c by Eric Ohrn |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis study estimates the investment, financing, and payout responses to variation in a firm’s effective corporate income tax rate in the United States. I exploit quasi-experimental variation created by the Domestic Production Activities Deduction, a corporate tax expenditure created in 2005. A 1 percentage point reduction in tax rates increases investment by 4.7 percent of installed capital, increases payouts by 0.3 percent of sales, and decreases debt by 5.3 percent of total assets. These estimates suggest that lower corporate tax rates and faster accelerated depreciation each stimulate a similar increase in investment, per dollar in lost revenue. | ||
| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_946552 _aINCIDENCIA Y TRASLACION |
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| 650 | 4 |
_947531 _aINVERSIONES |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 650 | 4 |
_947776 _aMODELOS ECONOMETRICOS |
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| 650 | 4 |
_948454 _aSOCIEDADES |
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| 773 | 0 |
_9156528 _oOP 2135/2018/2 _tAmerican Economic Journal. Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 10, n. 2, May 2018, p. 272-301 |
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| 856 | _uhttp://eds.a.ebscohost.com/eds/pdfviewer/pdfviewer?vid=5&sid=8360f9af-e0fc-4a8d-ba77-2145303c6ed6%40sessionmgr4007 | ||
| 942 | _cART | ||