The relationship between economic policy uncertainty and corporate tax rates

dc.contributor.authorClance, M.W. (Matthew)
dc.contributor.authorGozgor, Giray
dc.contributor.authorGupta, Rangan
dc.contributor.authorLau, Chi Keung Marco
dc.date.accessioned2022-03-24T12:59:49Z
dc.date.available2022-03-24T12:59:49Z
dc.date.issued2021-04
dc.description.abstractThis 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.departmentEconomicsen_ZA
dc.description.librarianhj2022en_ZA
dc.description.urihttp://www.worldscientific.com/worldscinet/afeen_ZA
dc.identifier.citationClance, 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.en_ZA
dc.identifier.issn2010-4952 (print)
dc.identifier.issn2010-4960 (online)
dc.identifier.other10.1142/S2010495221500020
dc.identifier.urihttp://hdl.handle.net/2263/84628
dc.language.isoenen_ZA
dc.publisherWorld Scientific Publishingen_ZA
dc.rights© 2021 World Scientific Publishingen_ZA
dc.subjectCorporate taxationen_ZA
dc.subjectEconomic policy uncertainty (EPU)en_ZA
dc.subjectUncertainty shocksen_ZA
dc.subjectBusiness cyclesen_ZA
dc.subjectPanel data estimation techniquesen_ZA
dc.titleThe relationship between economic policy uncertainty and corporate tax ratesen_ZA
dc.typePreprint Articleen_ZA

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