The relationship between economic policy uncertainty and corporate tax rates
| dc.contributor.author | Clance, Matthew W. | |
| dc.contributor.author | Gozgor, Giray | |
| dc.contributor.author | Gupta, Rangan | |
| dc.contributor.author | Lau, Chi Keung Marco | |
| dc.date.accessioned | 2022-03-24T12:59:49Z | |
| dc.date.available | 2022-03-24T12:59:49Z | |
| dc.date.issued | 2021-04 | |
| dc.description.abstract | This paper investigates the relationship between economic policy uncertainty and corporate tax rates in a panel dataset of 126 countries throughout 2003–2018. We use the so-called “World Uncertainty Index” to measure the level of economic policy uncertainty. We utilize various estimation techniques and find a one-way causality from economic policy uncertainty to corporate tax rates. Specifically, a rise in economic policy uncertainty leads to higher corporate tax rates. We also discuss potential implications. | en_ZA |
| dc.description.department | Economics | en_ZA |
| dc.description.librarian | hj2022 | en_ZA |
| dc.description.uri | http://www.worldscientific.com/worldscinet/afe | en_ZA |
| dc.identifier.citation | Clance, M., Gozgor, G., Gupta, R. et al. 2021, 'The relationship between economic policy uncertainty and corporate tax rates', Annals of Financial Economics, vol. 16, no. 1, art. 2150002, doi : 10.1142/S2010495221500020. | en_ZA |
| dc.identifier.issn | 2010-4952 (print) | |
| dc.identifier.issn | 2010-4960 (online) | |
| dc.identifier.other | 10.1142/S2010495221500020 | |
| dc.identifier.uri | http://hdl.handle.net/2263/84628 | |
| dc.language.iso | en | en_ZA |
| dc.publisher | World Scientific Publishing | en_ZA |
| dc.rights | © 2021 World Scientific Publishing | en_ZA |
| dc.subject | Corporate taxation | en_ZA |
| dc.subject | Economic policy uncertainty (EPU) | en_ZA |
| dc.subject | Uncertainty shocks | en_ZA |
| dc.subject | Business cycles | en_ZA |
| dc.subject | Panel data estimation techniques | en_ZA |
| dc.title | The relationship between economic policy uncertainty and corporate tax rates | en_ZA |
| dc.type | Preprint Article | en_ZA |