Measuring the impact of financial taxation on capital: Evidence from chilean manufacturing plants

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dc.contributor.authorCorrea, Juan A.
dc.contributor.authorLorca, Miguel
dc.contributor.authorParro, Francisco
dc.date.accessioned2023-06-02T18:16:39Z
dc.date.available2023-06-02T18:16:39Z
dc.date.issued2019
dc.descriptionIndexación Scopuses
dc.description.abstractUsing panel data from Chilean manufacturing plants, we estimate the impact of a stamp tax, levied on loans by financial institutions, on capital stock. Our results show that the tax has a statistically significant negative effect on the stock of capital. Specifically, we find that a rise of one percentage point in the financial tax rate decreases the stock of capital by about 4%. We also find that the impact on firms is heterogeneous, depending on the intensity of the different types of capital they hold. In particular, the demand for capital from firms with a higher percentage of structural assets, such as land and buildings, is relatively less affected by the tax.es
dc.identifier.citationJournal of Applied Economics Volume 22, Issue 1, Pages 23 - 39 2019es
dc.identifier.doi10.1080/15140326.2018.1526866en
dc.identifier.issn1514-0326
dc.identifier.urihttps://repositorio.unab.cl/xmlui/handle/ria/50291
dc.language.isoenes
dc.publisherJournal of Applied Economicses
dc.rights.licenseAtribución-NoComercial 4.0 Internacional (CC BY-NC 4.0)en
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/en
dc.subjectFinancial transaction taxes
dc.subjectManufacturing industryes
dc.subjectStock of capitales
dc.titleMeasuring the impact of financial taxation on capital: Evidence from chilean manufacturing plantses
dc.typeArtículoes
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