Impact of corporate taxation on unemployment
Impact of corporate taxation on unemployment
复制标题
公司税对失业的影响
DOI：
10.3846/16111699.2016.1278400
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发表时间：
2017
影响因子：
2.6
通讯作者：
Tadas Šarapovas
中科院分区：
文献类型：
--
作者：
Aras Zirgulis;Tadas Šarapovas
我们研究了公司税对失业的影响，利用动态面板覆盖41个国家超过11年。本文的目的是研究企业所得税的变化如何影响失业。由于数据集的特殊性和研究问题中存在的内隐问题，我们采用系统通用矩量法（GMM）。我们发现，有效平均企业税率的提高会显着增加失业率，这与一些开创性作者过去的发现直接矛盾。此外，本研究支持过去的研究结果，资本税弹性，获得了类似的见解，使用不同的方法。这项研究为未来的研究奠定了基础，未来的研究可能会采用同样的方法，并将其应用于更大的国际小组。这项研究表明，国际税收竞争正在影响失业，可能是通过其对国际资本投资的影响。这些结果为政策制定者提供了支持，他们可能对资本特别移动的的国家提高公司税率持谨慎态度，因为负面影响可能以失业的形式积累到投票公众身上。
We study the effect of corporate taxation on unemployment utilizing a dynamic panel covering 41 countries over 11 years. The purpose of this article is to investigate how changes in the corporate income tax affect unemployment. We employ system general method of moments (GMM) due to peculiarities of the data set and the endogeneity issues present in the research problem. We find that a rise in the effective average corporate tax rate significantly increases unemployment levels, which directly contradicts past findings of some seminal authors. In addition, the present research supports findings of past studies on capital tax elasticity that obtained similar insights using differing methodologies. This research lays the groundwork for future studies, which may take the same methodology and apply it to even larger international panels. This research implies that international tax competition is affecting unemployment, presumably through its effects on international capital investment. These results provide support for policy makers who may be wary of raising corporate tax rates in countries where capital is especially mobile because of the negative effects which may accumulate to the voting public in the form of unemployment.