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| 003 | ES-MaIEF | ||
| 005 | 20250228130636.0 | ||
| 007 | ta | ||
| 008 | 250228t2024 xxu||||| |||| 00| 0eng d | ||
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_aDownward revision of investment decisions after corporate tax hikes _c by Sebastian Link ... [et al.] |
| 504 | _aBibliografía | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 4 |
_948067 _aPOLITICA FISCAL |
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| 650 | 4 |
_925834 _aANALISIS ECONOMICO |
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| 650 | 4 |
_947463 _aINDUSTRIA |
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| 650 | 4 |
_925193 _aALEMANIA |
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| 700 | 1 |
_972362 _aLink, Sebastian |
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| 773 | 0 |
_9172775 _oOP 2135/2024/4 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 16, n. 4, November 2024, p. 194-222. |
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| 942 | _cART | ||