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...
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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2019.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2019/078 |
| 在线阅读: | Full text available on IMF |