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- W2299821374 abstract "We examine how tax rates impact investment by corporations in the stock market. We regress changes in intercorporate investment on changes in the various individual and corporate top statutory marginal tax rates (MTRs). We find a significant negative association between changes in individual capital gains MTRs and changes in intercorporate investment, while no such association is evident for changes in either individual ordinary or dividend MTRs. These results support the notion that corporations respond to the after-tax rate of return and/or market efficiency consequences brought about by a change in individual capital gains MTRs. We find a significant positive relation between changes in intercorporate investment and changes in corporate MTRs on ordinary income. These results are consistent with corporations scaling back expansion plans and instead investing free cash flows in equity securities as MTRs increase." @default.
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- W2299821374 date "2016-09-01" @default.
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- W2299821374 title "The impact of tax rate changes on intercorporate investment" @default.
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- W2299821374 doi "https://doi.org/10.1016/j.adiac.2016.07.002" @default.
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