全球智库信息集成服务系统(G2TT): The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w18440
来源ID	Working Paper 18440
	The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
	Laura Kawano; Joel Slemrod
发表日期	2012-10-05
出版年	2012
语种	英语
摘要	Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for OECD countries between 1980 and 2004. By considering tax base changes in addition to tax rate changes, we can address the estimation bias that applies to tax rates absent their consideration. We find that the relationship between corporate tax rates and corporate tax revenues is tenuous. The large behavioral response to corporate tax rates implied in the literature does not obtain when accounting for persistent differences in tax policy and business environments across countries.
主题	Public Economics ; Taxation
URL	https://www.nber.org/papers/w18440
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/576116
推荐引用方式 GB/T 7714	Laura Kawano,Joel Slemrod. The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base. 2012.