NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The Effect of Corporate Taxes on Investment and Entrepreneurship

Simeon Djankov, Tim Ganser, Caralee McLiesh, Rita Ramalho, Andrei Shleifer

NBER Working Paper No. 13756
Issued in January 2008

---- Acknowledgements -----

The authors are from the World Bank, Harvard University, World Bank, World Bank, and Harvard University, respectively. We are grateful to Mihir Desai for considerable help at the early stages of this project, to Fritz Foley and especially James Hines for help at the later stages, and to Joel Slemrod for extensive comments. We are also grateful to Robert Barro, Bruce Bolnick, Raj Chetty, Laurence Kotlikoff, Rafael La Porta, Gregory Mankiw, James Poterba, Lawrence Summers, and Matt Weinzierl for helpful comments. Shleifer thanks the Kauffman Foundation for support of this research, and Nicholas Coleman for excellent research assistance. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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