期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2009
卷号：1
期号：11
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The link between investment decisions undertaken by economic agents and corporate income (profit) taxation is well documented in theoretical studies realized so far. But, the empirical evidence is very mixed and do not provide clear answers regarding the magnitude of the taxation effects on investment and the proper transmission channels for these effects. So, we propose to investigate the effects of corporate income (profit) tax burden on investment decision for a sample composed from EU Member States.
关键词：corporate income taxation; investment; q theory
