Open AccessEMPIRICAL RELATIONSHIP BETWEEN CORPORATE INCOME TAX, GOVERNMENT REVENUE, AND EMPLOYMENT IN OECD COUNTRIES
Author(s) -
Vassilios Zoumpoulidis
Publication year - 2021
Publication title -
globus: èkonomika i ûrisprudenciâ
Language(s) - English
Resource type - Journals
ISSN - 2713-3052
DOI - 10.52013/2713-3052-43-3-4
Subject(s) - tax revenue , government (linguistics) , revenue , government revenue , corporate tax , income tax , business , labour economics , economics , double taxation , public economics , tax avoidance , accounting , linguistics , philosophy
This paper applies the technique of correlation analysis to find out the impact of corporate tax on government revenue and employment in OECD countries. The findings of the study suggest that there is no relationship between corporate income tax, government revenue, and employment during 2000 and 2019.