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Do Corporate Tax Cuts Boost Economic Growth?

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  • Sebastian Gechert
  • Philipp Heimberger

    (The Vienna Institute for International Economic Studies, wiiw)

Abstract

The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions corporate tax cuts increase, reduce, or do not significantly affect growth. We apply meta-regression methods to a novel dataset with 441 estimates from 42 primary studies. There is evidence for publication selectivity in favour of reporting growth-enhancing effects of corporate tax cuts. Correcting for this bias, we cannot reject the hypothesis of a zero effect of corporate taxes on growth. Several factors influence reported estimates, including researcher choices concerning the measurement of growth and corporate taxes, and controlling for other budgetary components.

Suggested Citation

  • Sebastian Gechert & Philipp Heimberger, 2021. "Do Corporate Tax Cuts Boost Economic Growth?," wiiw Working Papers 201, The Vienna Institute for International Economic Studies, wiiw.
    • Handle: RePEc:wii:wpaper:201
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    More about this item

    Keywords

    Corporate income taxes; economic growth; meta-analysis;
    All these keywords.

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General

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