Does Taxation Stifle Corporate Investment? : Firm-Level Evidence from ASEAN Countries /

This paper conducts a firm-level analysis of the effect of taxation on corporate investment patterns in member states of the Association of Southeast Asian Nations (ASEAN). Using large-scale panel data on nonfinancial firms over the period 1990-2014, and controlling for macro-structural differences...

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Detalles Bibliográficos
Autor principal: Cevik, Serhan
Otros Autores: Miryugin, Fedor
Formato: Revista
Lenguaje:English
Publicado: Washington, D.C. : International Monetary Fund, 2018.
Colección:IMF Working Papers; Working Paper ; No. 2018/034
Acceso en línea:Full text available on IMF