德国宏观经济政策研究所-企业减税是否促进经济增长？（英文）-2021.5-38正式版.doc

WORKING PAPER No. 210 ? May 2021 ? Hans-B?ckler-Stiftung DO CORPORATE TAX CUTS BOOST ECONOMIC GROWTH? Sebastian Gechert 1, Philipp Heimberger 2 ABSTRACT The empirical literature on the impact of corporate taxes on economic growth reaches ambiguous conclusions: corporate tax cuts increase, reduce, or do not significantly affect growth. We apply meta-regression methods to a novel dataset with 441 estimates from 42 primary studies. There is evidence for publication selectivity in favour of reporting growth-enhancing effects of cor-porate tax cuts. Correcting for this bias, we cannot reject the