Corporate Tax in Developing Countries: Current Trends and Design Issues
Corporate Tax in Developing Countries: Current Trends and Design Issues
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DOI：
10.1111/j.1475-5890.2014.12042.x
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发表时间：
2014-12-01
期刊：
影响因子：
7.3
通讯作者：
Phillips, David
中科院分区：
文献类型：
--
作者：
Abramovsky, Laura;Klemm, Alexander;Phillips, David
本文从实证和理论两个角度考察了发展中国家的企业所得税。许多有关企业所得税的经济学原则同样适用于发达经济体和发展中经济体，但发展中经济体的某些特点导致了不同的取舍。这些包括较少的地点租金和普遍较低的行政能力。从经验上看，企业所得税的发展与发达经济体大体相似，但也有重要的区别，比如对税收激励的依赖程度更高，反映在减税的同时，税基逐渐收窄--而不是扩大。使用有效税率的详细分析显示了各种扭曲，包括对某些资产的偏好，以及债务融资相对于股权融资的强大税收优势，特别是在高通胀环境下。对特定国家特征与使用税收优惠的可能性之间的相关性的实证分析表明，提供低税率的国家也倾向于提供税收优惠，但在1996年至2007年期间，它们降低标准税率的幅度远远低于其他国家。
This paper looks at corporate income taxes in developing countries from both an empirical and a theoretical perspective. Many economic principles about corporate income taxes apply equally in advanced and developing economies, but some characteristics of developing economies lead to different trade-offs. These include fewer locational rents and generally lower administrative capacity. Empirically, corporate income tax developments broadly resemble those in advanced economies, but there are important differences too, such as a greater reliance on tax incentives, reflected in a gradual narrowing - rather than broadening - of tax bases in combination with tax cuts. Detailed analysis using effective tax rates reveals various distortions including a preference for certain assets, and strong tax advantages of debt finance over equity finance, particularly in high-inflation environments. An empirical analysis of correlations between country-specific features and the likelihood of using tax incentives shows that countries offering low tax rates also tend to offer tax incentives, but that they cut their standard rates by substantially less than other countries between 1996 and 2007.