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Abstract ▼ AI-Helper

This study aims to analyze the effects of the corporate tax burden on the firms’ investment behavior. We empirically investigate how corporate tax affects firms’ investment such as net investment and R&D investment. This study, which is different from previous studies in terms of the estimation ap...

This study aims to analyze the effects of the corporate tax burden on the firms’ investment behavior. We empirically investigate how corporate tax affects firms’ investment such as net investment and R&D investment. This study, which is different from previous studies in terms of the estimation approach, applies the quantile regression method as well as the ordinary least squares. The estimation results show that in general, the effects of corporate tax burden on the firms’ investment behavior are negative. Especially, the quantile analyses show that the effects of tax burden on firms’ investment are greater on average to the firms whose investment-sales ratio are lower than the firms whose investment-sales ratio are higher.

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