| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w16839 |
| 来源ID | Working Paper 16839 |
| Cross-Country Comparisons of Corporate Income Taxes | |
| Kevin S. Markle; Douglas A. Shackelford | |
| 发表日期 | 2011-02-25 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income taxes to date. We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988 to 2009 to estimate country-level effective tax rates (ETRs). We find that the location of a multinational and its subsidiaries substantially affects its worldwide ETR. Japanese firms always faced the highest ETRs. U.S. multinationals are among the highest taxed. Multinationals based in tax havens face the lowest taxes. We find that ETRs have been falling over the last two decades; however, the ordinal rank from high-tax countries to low-tax countries has changed little. We also find little difference between the ETRs of multinationals and domestic-only firms. Besides enhancing our knowledge about international taxes, these findings should provide some empirical underpinning for ongoing policy debates about the taxation of multinationals. |
| 主题 | Public Economics ; Taxation ; Other ; Law and Economics ; Accounting, Marketing, and Personnel |
| URL | https://www.nber.org/papers/w16839 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/574513 |
| 推荐引用方式 GB/T 7714 | Kevin S. Markle,Douglas A. Shackelford. Cross-Country Comparisons of Corporate Income Taxes. 2011. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w16839.pdf（298KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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