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The Role of Taxes on Investment to Increase Jobs in the EU – An Assessment of Recent Policy Developments in the Field of Corporate Taxes

This study analyses the impact of changes in corporate tax on investment, growth, employment and public finance. It is based on both a review of existing theoretical and empirical literature and a new event study considering the economic impact of significant changes in corporate tax rates in developed economies between 1981 and 2014.

The authors also consider to what extent the evidence on corporate tax and growth has been taken into account in recent years in the public debate around corporate tax. The document also analyses to what extent the impact of corporate tax on economic growth has been taken into account when developing tax policy.

EU Publications. All in one place. Publications Office of the European Union

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The Role of Taxes on Investment to Increase Jobs in the EU – An Assessment of Recent Policy Developments in the Field of Corporate Taxes