PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA
PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA
复制标题
利润税和企业所得税税基的弹性：来自德国企业纳税申报表数据的证据
DOI：
10.1086/ntj41791115
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发表时间：
2012
影响因子：
1.7
通讯作者：
Viktor Steiner
中科院分区：
文献类型：
--
作者：
Nadja Dwenger;Viktor Steiner
本文估计了企业应纳税所得额相对于平均企业税率的弹性。为了控制税率的内生性，我们使用了工具变量方法，计算出如果公司利润没有内生变化，公司在特定时期将面临的反事实平均税率。这一反事实比率是从基于纳税申报单数据的微观模拟模型得出的。对税基弹性的一个具有统计意义且相对较大的点估计意味着，法定公司税率的降低将使公司税收减少的程度低于比例。
This paper estimates the elasticity of corporate taxable income with respect to the average corporate tax rate. To control for the endogeneity of the tax rate, we use an instrumental variable approach, calculating the counterfactual average tax rate that a corporation would have faced in a particular period had there been no endogenous change in corporate profits. This counterfactual rate is derived from a microsimulation model based on tax return data. A statistically significant and relatively large point estimate of the tax base elasticity implies that a reduction in the statutory corporate tax rate would reduce corporate tax receipts less than proportionally.