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Relationship Between Corporate Tax Revenue and Select Macroeconomic Factors: An Empirical Analysis


Affiliations
1 Department of Banking Technology, Pondicherry University, India
 

In this paper examine the relation between corporate tax revenue and Select macroeconomic factors. We employ quarterly data of corporate tax revenue, gross domestic product, wholesale price index, and banks lending rate from 1990-2013. Empirical results exhibit that there is significant relation found between corporate tax revenue and bank lending rate. Further, no relation between corporate tax revenue and gross domestic product, wholesale price index exists.

Keywords

Corporate Tax Revenue, Gross Domestic Product, Wholesale Price Index.
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  • Relationship Between Corporate Tax Revenue and Select Macroeconomic Factors: An Empirical Analysis

Abstract Views: 151  |  PDF Views: 115

Authors

A. Balakrishnan
Department of Banking Technology, Pondicherry University, India
Moinak Maiti
Department of Banking Technology, Pondicherry University, India

Abstract


In this paper examine the relation between corporate tax revenue and Select macroeconomic factors. We employ quarterly data of corporate tax revenue, gross domestic product, wholesale price index, and banks lending rate from 1990-2013. Empirical results exhibit that there is significant relation found between corporate tax revenue and bank lending rate. Further, no relation between corporate tax revenue and gross domestic product, wholesale price index exists.

Keywords


Corporate Tax Revenue, Gross Domestic Product, Wholesale Price Index.

References