Economics, Econometrics and Finance
4 years ago

Rising economic uncertainty leads to higher corporate tax rates worldwide.

Annals of Financial Economics
THE RELATIONSHIP BETWEEN ECONOMIC POLICY UNCERTAINTY AND CORPORATE TAX RATES
Matthew Clance, Giray Gözgör, Rangan Gupta, Chi Keung Marco Lau

Paper Summary

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The study looked at how uncertainty in economic policies affects corporate tax rates in 126 countries from 2003 to 2018. They used the World Uncertainty Index to measure this uncertainty. The researchers found that when economic policy uncertainty goes up, corporate tax rates also increase.