Comment: Do firms that pay less company tax create more jobs? Volume 59, September 2018, Pages 2528

Davidson, S 2018, 'Comment: Do firms that pay less company tax create more jobs? Volume 59, September 2018, Pages 2528', Economic Analysis and Policy, vol. 59, pp. 127-129.


Document type: Journal Article
Collection: Journal Articles

Title Comment: Do firms that pay less company tax create more jobs? Volume 59, September 2018, Pages 2528
Author(s) Davidson, S
Year 2018
Journal name Economic Analysis and Policy
Volume number 59
Start page 127
End page 129
Total pages 3
Publisher Economic Society of Australia Inc.
Abstract The paper presents a critique of the recent paper published in this Journal by Dr Andrew Leigh (Do firms that pay less company tax create more jobs? Volume 59, September 2018, Pages 2528). Besides the model misspecification, omitted results and data availability bias of the regression used to inform the overall results, there are no controls for confounding factors that influence the effective marginal tax rate. These omissions are detrimental to the validity of the paper. This paper seeks to illuminate the sources of those errors and argues that the paper is sufficiently flawed that no weight should be given to its analysis when considering the potential consequences of a company tax rate cut.
Subject Public Economics- Taxation and Revenue
DOI - identifier 10.1016/j.eap.2018.06.003
Copyright notice © 2018 Economic Society of Australia, Queensland
ISSN 0313-5926
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