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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Bibliografski detalji
Glavni autor: Cevik, Serhan
Daljnji autori: Miryugin, Fedor
Format: Žurnal
Jezik:English
Izdano: Washington, D.C. : International Monetary Fund, 2018.
Serija:IMF Working Papers; Working Paper ; No. 2018/034
Online pristup:Full text available on IMF