The literature testing for aggregate impacts of taxes on long-run growth rates in the OECD has generally used tax rate measures constructed from macroeconomic aggregates such as tax revenues. These have a number of advantages but two major disadvantages: they are typically average, rather than...

The recent literature on international technology diffusion has demonstrated the positive effect improvements in foreign country productivity can have on domestic productivity. Using a sample of 9 manufacturing industries in 12 OECD countries over the period 1972 to 1992 we search to find...

In this paper we study the effects of reforms to corporate and personal income taxation on the rate of firm entry and exit using industry data for 19 OECD countries from 1998 to 2005. Using a difference-in-differences approach to correct for endogeneity bias we find that increases in corporate...