2018•Unpublished venueRequires access
Tax Reduction and Corporate Investment - Applying Big Data to Tax Policy Formulation
Ming‐Che Lu, Chen Yi-xuan, Yu-Ying Yang, Min-Xuan Sha, Yanwei Chen, Sih-Ling Lin
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Abstract
In this paper, we apply big data to the tax reform evaluation for the Ministry of Finance of the Republic of China. From empirical data, we find strong evidences that the reduction of profit-seeking enterprise income tax rate indeed improves corporate investment. Some sensitivity tests are performed to ensure our results robust.