Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD

Regression analysis of factors influencing corporate tax revenues in OECD countries

Květa Kubátová and Lucie Říhová

Politická ekonomie, 2009, vol. 2009, issue 4, 451-470

Abstract: The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers include among others Clausing (2007), Devereux (2006) and partly Kenny, Winer (2006) and Gropp, Kostial (2000). Presented article on the other hand covers observations for all OECD countries for a rather long time period 1980-2006. The authors believe that this paper addresses all important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of the analysis largely correspond to existing investigations of other authors; however, presented regression is of more complex and general character - it includes other factors of tax avoidance and data for all OECD members (except for some variables which are not available), including post-communist countries.

Keywords: Corporate tax; regression; CIT revenue; statutory rate of corporation tax; effective rate of corporation tax (search for similar items in EconPapers)
JEL-codes: H20 H25 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.polek.693

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