| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24382 |
| 来源ID | Working Paper 24382 |
| The Costs of Corporate Tax Complexity | |
| Eric Zwick | |
| 发表日期 | 2018-03-12 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | Does tax code complexity alter corporate behavior? This paper investigates this question by focusing on the decision to claim refunds for tax losses. In a sample of 1.2M observations from the population of corporate tax returns, only 37% of eligible firms claim their refund. A simple cost-benefit analysis of the tax loss choice cannot explain low take-up, which motivates an investigation of how tax complexity alters this calculation. A research design exploiting tax preparer switches, deaths, and relocations shows that sophisticated preparers increase the claiming behavior of small and mid-market firms. Tax complexity decreases take-up among large firms through interactions of refund claims with other tax code provisions and with the audit process. |
| 主题 | Microeconomics ; Households and Firms ; Behavioral Economics ; Macroeconomics ; Fiscal Policy ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w24382 |
| 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/582056 |
| 推荐引用方式 GB/T 7714 | Eric Zwick. The Costs of Corporate Tax Complexity. 2018. |
| 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 | ||
| w24382.pdf（257KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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