Effective Tax Rates and Firm Size (الإنجليزية)

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries. In all countries, small firms face lower effective corporate tax rates than mid-sized firms due to reduced statutory tax rates and a higher propensity to register losses. In most countries, effective corporate tax rates fall for the largest firms due to the take-up of tax incentives...
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تفاصيل

  • Bachas,Pierre Jean;
    Brockmeyer,Anne;
    Dom,Roel;
    Semelet,Camille Marine;

  • 2023/2/23

  • ورقة عمل خاصة ببحوث السياسات

  • WPS10312

  • 1

  • العالم,

  • أخرى,

  • 2023/2/22

  • Disclosed

  • Effective Tax Rates and Firm Size

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تنزيل الملفات

تقرير كامل

نسخة رسمية من الوثيقة (قد تضم توقيعات، الخ)

روابط ذات صلة

إشترك في التنبيهات الالكترونية/ تنبيهات البريد الالكتروني

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