| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP13385 |
| DP13385 What Happened to CIT collection? Solving the Rates-Revenues Puzzle | |
| Gaëtan Nicodème | |
| 发表日期 | 2018-12-11 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | Despite sharp reductions in corporate income tax (CIT) rates worldwide, CIT revenues have not fallen dramatically in the last two decades. This paper investigates the recent developments in CIT in the European Union, by taking a closer look at the potential driving forces behind this puzzle. Using a unique dataset of national sectoral accounts, we decompose the CIT revenue to GDP ratio for the EU and find that while the decrease in the statutory rates has driven down tax collection, the effect was more than offset by a broadening of the taxable base and a slight increase in the size of the corporate sector. However, this result holds for the period 1995-2015 but not for the last decade where base broadening has not been able to match further cuts in rates. |
| 主题 | Public Economics |
| 关键词 | Corporate tax Implicit tax rate Tax reforms Incorporation European union |
| URL | https://cepr.org/publications/dp13385 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/542196 |
| 推荐引用方式 GB/T 7714 | Gaëtan Nicodème. DP13385 What Happened to CIT collection? Solving the Rates-Revenues Puzzle. 2018. |
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