Bond, Stephen; Xing, Jing - Saïd Business School, Oxford University - 2010
for the USA, Japan, Australia and ten EU countries over the period 1982-2007. Our panel combines data on capital stocks …, value-added and relative prices from the EU KLEMS database with measures of effective corporate tax rates from the Oxford … University Centre for Business Taxation. Given the tax-adjusted user cost, we find little additional information in statutory …