Corporate income taxes around the world: a survey on forward-looking tax measures and two applications View Full Text


Ontology type: schema:ScholarlyArticle      Open Access: True


Article Info

DATE

2019-04

AUTHORS

Elias Steinmüller, Georg U. Thunecke, Georg Wamser

ABSTRACT

This study provides a survey on corporate taxes around the world. Our analysis has three main objectives. First, we collect tax data and calculate (forward-looking) effective tax measures for a large sample of countries and recent years. We particularly describe how these measures vary over time and across countries. Second, we augment the country-level information with firm- and industry-level data (providing weights for financial structure and asset composition) to contrast statutory measures at the level of countries with measures accounting for firm- and industry-specific weights. Third, we utilize our new data to (i) estimate Laffer-Curves, i.e., the relationship between statutory tax rate and tax revenue, based on nonparametric as well as parametric specifications; (ii) examine how taxes affect investment in fixed assets at the level of firms. As for the latter, our preferred specification, in which we use a firm-specific effective marginal tax rate to capture tax incentives, suggests an elasticity of -0.33. More... »

PAGES

418-456

References to SciGraph publications

  • 2003-11. Taxation and Foreign Direct Investment: A Synthesis of Empirical Research in INTERNATIONAL TAX AND PUBLIC FINANCE
  • 1986. Density Estimation for Statistics and Data Analysis in NONE
  • 2015-06. Intellectual property box regimes: effective tax rates and tax policy considerations in INTERNATIONAL TAX AND PUBLIC FINANCE
  • 2003-03. Evaluating Tax Policy for Location Decisions in INTERNATIONAL TAX AND PUBLIC FINANCE
  • 2007-04. Corporate tax revenues in OECD countries in INTERNATIONAL TAX AND PUBLIC FINANCE
  • 2009-12. Bilateral effective tax rates and foreign direct investment in INTERNATIONAL TAX AND PUBLIC FINANCE
  • 2009-12. Firm-specific forward-looking effective tax rates in INTERNATIONAL TAX AND PUBLIC FINANCE
  • Identifiers

    URI

    http://scigraph.springernature.com/pub.10.1007/s10797-018-9511-6

    DOI

    http://dx.doi.org/10.1007/s10797-018-9511-6

    DIMENSIONS

    https://app.dimensions.ai/details/publication/pub.1105975365


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