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Corporate Income Taxation Effects On Investment Decisions In The European Union

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  • Ioan TalpoÅŸ
  • Ionel Vancu

Abstract

The link between investment decisions undertaken by economic agents and corporate income (profit) taxation is well documented in theoretical studies realized so far. But, the empirical evidence is very mixed and do not provide clear answers regarding the magnitude of the taxation effects on investment and the proper transmission channels for these effects. So, we propose to investigate the effects of corporate income (profit) tax burden on investment decision for a sample composed from EU Member States.

Suggested Citation

  • Ioan TalpoÅŸ & Ionel Vancu, 2009. "Corporate Income Taxation Effects On Investment Decisions In The European Union," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-51.
    • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:51
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    References listed on IDEAS

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    Cited by:

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    More about this item

    Keywords

    corporate income taxation; investment; q theory;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General
    • C20 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - General

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