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• W3048689306 endingPage "e00174" @default.
• W3048689306 startingPage "e00174" @default.
• W3048689306 abstract "This study endeavours to shed light on the threshold for the association between corporate income taxation and capital accumulation. In particular, the study focuses on the difference between developing countries and developed countries. The new econometric framework of the dynamic panel threshold model developed by Seo and Shin (2016) and Seo et al. (2019) is employed for a global sample of 72 countries, consisting of 35 developed and 37 developing countries over the 1994–2016 period. The threshold effects of corporate income taxation on capital accumulation are documented for both the short- and long-run. Interestingly, an inverted U-shaped impact of corporate income taxation on capital accumulation is found in developing countries. In contrast, a U-shaped curve exists for developed countries. The results are checked for robustness by different measures of capital accumulation and corporate income taxation. The results imply a need to consider different tax designs for developed and developing countries. • This study examines non-linear impacts of corporate income tax on capital formation. • A global sample of 35 developed and 37 developing countries are investigated. • The threshold effects are documented in both short and long run. • An inverted U-shaped impact is found in developing countries. • A U-shaped curve is existed in developed countries." @default.
• W3048689306 created "2020-08-18" @default.
• W3048689306 creator A5027561746 @default.
• W3048689306 creator A5075791229 @default.
• W3048689306 date "2020-11-01" @default.
• W3048689306 modified "2023-09-30" @default.
• W3048689306 title "Taxation and capital formation: Non-linear effects and asymmetry between developing and developed countries" @default.
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• W3048689306 doi "https://doi.org/10.1016/j.jeca.2020.e00174" @default.
• W3048689306 hasPublicationYear "2020" @default.
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