Tax Rates in Small and Large Firms

Davinder Singh, Ronald P. Wilder and Kok Poh Chan

Entrepreneurship Theory and Practice, 1987, vol. 12, issue 2, 41-52

Abstract: This study examines the relationship between firm size and tax rates. Contrary to other recent studies, these findings demonstrate that corporations in the smallest size group pay the highest effective corporate tax rates. 1 It is suggested that the higher tax rates of small firms can be explained in terms of selling, general and administrative expenses. Selling, general and administrative expenses as a ratio to sales are more than 50% higher for small corporations than for the largest firms in the non-durable manufacturing industry group.

Date: 1987
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Persistent link: https://EconPapers.repec.org/RePEc:sae:entthe:v:12:y:1987:i:2:p:41-52

DOI: 10.1177/104225878701200204

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