000			01521nab a2200277 c 4500
999			_c144094 _d144094
003			ES-MaIEF
005			20210519135934.0
007			ta
008			210519t2021 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_911945 _aDahlby, Bev
245		0	_aCorporate income tax and economic growth _bfurther evidence from Canadian provinces _c Bev Dahlby, Ergete Ferede
260			_c2021
500			_aResumen.
500			_aApéndice.
504			_aBibliografía.
520			_aThis paper investigates the effect of corporate income tax (CIT) rate on economic growth, using panel data from Canadian provinces over the period 1981–2016. Our empirical approach enables us to examine the long-run relationship between provincial tax rates and economic growth by allowing short-run dynamics to vary across provinces. We find that a reduction in the CIT rate has a statistically significant positive effect on the economic growth rate. Based on our main specification, a one-percentage-point reduction in the provincial CIT rate increases the growth rate by 0.12 percentage point four years after the initial CIT rate cut.
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_946552 _aINCIDENCIA Y TRASLACION
650		4	_948487 _aDESARROLLO REGIONAL
650		4	_944156 _aFEDERALISMO FISCAL
650		4	_933508 _aCANADA
700	1		_960562 _aFerede, Ergete
773	0		_9164894 _oOP 207/2021/1 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _gv. 77, n. 1, March 2021, p. 59-82
942			_cART