Corporate taxes and the demand for labor and capital in developing countries

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dc.contributor.authorCerda, Rodrigo A.
dc.contributor.authorLarrain, Felipe
dc.date.accessioned2025-01-21T00:06:44Z
dc.date.available2025-01-21T00:06:44Z
dc.date.issued2010
dc.description.abstractThis article provides evidence about the impact of corporate taxation on both labor and capital demand by private companies in a developing economy, using firm level data from Chile. Our results show that higher corporate tax rates reduce not only the demand for capital, but also the demand for labor due to complementarities between both inputs. An interesting element of the results presented in this article is the asymmetry between the effects of taxation according to company size. The impact on labor demand is significantly higher in large corporations than in small enterprises, while the demand for capital is more responsive to corporate tax changes in small firms. We can explain these results based on differences in credit constraints according to firm size.
dc.fuente.origenWOS
dc.identifier.doi10.1007/s11187-008-9113-2
dc.identifier.eissn1573-0913
dc.identifier.issn0921-898X
dc.identifier.urihttps://doi.org/10.1007/s11187-008-9113-2
dc.identifier.urihttps://repositorio.uc.cl/handle/11534/95601
dc.identifier.wosidWOS:000273677300005
dc.issue.numero2
dc.language.isoen
dc.pagina.final201
dc.pagina.inicio187
dc.revistaSmall business economics
dc.rightsacceso restringido
dc.subjectCorporate taxes
dc.subjectLabor
dc.subjectCapital
dc.subjectSmall firms
dc.subjectDeveloping economies
dc.subject.ods10 Reduced Inequality
dc.subject.ods01 No Poverty
dc.subject.ods17 Partnerships for the Goals
dc.subject.odspa10 Reducción de las desigualdades
dc.subject.odspa01 Fin de la pobreza
dc.subject.odspa17 Alianzas para lograr los objetivos
dc.titleCorporate taxes and the demand for labor and capital in developing countries
dc.typeartículo
dc.volumen34
sipa.indexWOS
sipa.trazabilidadWOS;2025-01-12
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