Death and Taxes : Does Taxation Matter for Firm Survival? /
This paper investigates the impact of taxation on firm survival, using hazard models and a large-scale panel dataset on over 4 million nonfinancial firms from 21 countries over the period 1995-2015. We find ample evidence that a lower level of effective marginal tax rate improves firms' surviva...
প্রধান লেখক: | |
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অন্যান্য লেখক: | |
বিন্যাস: | পত্রিকা |
ভাষা: | English |
প্রকাশিত: |
Washington, D.C. :
International Monetary Fund,
2019.
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মালা: | IMF Working Papers; Working Paper ;
No. 2019/078 |
অনলাইন ব্যবহার করুন: | Full text available on IMF |