The OECD has published two working papers on how taxation affects investment:
- How does corporate taxation affect business investment?
- Tax and Investment by Multinational Enterprises
The working papers are summarized as follows:
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How does corporate taxation affect business investment?
Evidence from aggregate and firm-level data
Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the same time, the cost of capital has si…