Death and Taxes: Does Taxation Matter for Firm Survival?

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’ survival chances. This result is not only statistically but... READ MORE...

Publication date: April 2019
ISBN 9781498305433
$18.00

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