Sink or Swim: Current Tax Policies Affecting The United States' Competitiveness Abroad
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.
tax, international competitiveness, Oecd, comparative economics, panel modelling, United states policies, Honors College
Abel, W. (2011). Sink or swim: Current tax policies affecting The United States' competitiveness abroad (Unpublished thesis). Texas State University-San Marcos, San Marcos, Texas.