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The Relationship Between Corporate Tax Rate and Economic Growth During the Global Financial Crisis: Evidence from a Panel VAR
dc.contributor.author | Öz Yalaman, Gamze | |
dc.date.accessioned | 2019-12-26T12:44:04Z | |
dc.date.available | 2019-12-26T12:44:04Z | |
dc.date.issued | 2019 | |
dc.identifier.citation | Öz Yalaman, G. (2019). The Relationship Between Corporate Tax Rate and Economic Growth During the Global Financial Crisis: Evidence from a Panel VAR. European Journal of Government and Economics, 8(2), 189-202. https://doi.org/10.17979/ejge.2019.8.2.5074 | es_ES |
dc.identifier.issn | 2254-7088 | |
dc.identifier.uri | http://hdl.handle.net/2183/24549 | |
dc.description.abstract | [Abstract] This paper compares dynamic relationship between economic growth and corporate tax rate during the recent financial crisis and the non–crisis period using a panel VAR for 29 OECD countries over the period 1998-2016. The results show that corporate tax rate has a significantly negative effect on economic growth. Moreover, the recent financial crisis has had a significant effect on the endogenous interaction between corporate tax rate and economic growth. According to Granger causality test, there is only one-way causality from corporate tax rate to economic growth during the non-crisis period. Interestingly, there are not any causal relationships between corporate tax rate and economic growth during the crisis period. The results show that the recent crisis has had a significant effect on the endogenous interaction between corporate tax rate and economic growth. | es_ES |
dc.language.iso | eng | es_ES |
dc.publisher | Universidade da Coruña, Servizo de Publicacións | es_ES |
dc.relation.uri | https://doi.org/10.17979/ejge.2019.8.2.5074 | es_ES |
dc.rights | Atribución-NoComercial 4.0 España | es_ES |
dc.rights.uri | http://creativecommons.org/licenses/by-nc/3.0/es/ | * |
dc.subject | Corporate tax | es_ES |
dc.subject | OECD countries | es_ES |
dc.subject | Panel VAR | es_ES |
dc.title | The Relationship Between Corporate Tax Rate and Economic Growth During the Global Financial Crisis: Evidence from a Panel VAR | es_ES |
dc.type | info:eu-repo/semantics/article | es_ES |
dc.rights.access | info:eu-repo/semantics/openAccess | es_ES |
UDC.journalTitle | European Journal of Government and Economics | es_ES |
UDC.volume | 8 | es_ES |
UDC.issue | 2 | es_ES |
UDC.startPage | 189 | es_ES |
UDC.endPage | 202 | es_ES |