Sink or Swim: Current Tax Policies Affecting the United States’ Competitiveness Abroad Honors Thesis

نویسندگان

  • Margot Quijano
  • Heather C. Galloway
چکیده

1 Abstract This study uses labor productivity in terms of real GDP as a basis for comparing a nation's competitiveness. We evaluate how corporate income tax, dividend tax, and the tax on the highest income bracket affect productivity while controlling for several environmental factors. A set of 24 OECD member nations is observed from 1996-2006. It is found that statutory corporate income tax rates significantly impact labor productivity in terms of real GDP.

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تاریخ انتشار 2011