Taxes and Firm Size: A 40-Year Perspective

Danielle H. Green and George A. Plesko

National Tax Journal, 2021, vol. 74, issue 4, 915 - 935

Abstract: We examine the statutory incidence of the federal corporate tax on firms by asset size over a 40-year period spanning numerous tax changes. In contrast to previous studies, which have been based upon financial statement measures of effective tax rates, we examine the relation between taxes and asset size using published tax return data and a common measure of distribution. The results suggest that the corporate tax burden has become relatively proportional to firm size over the last 40 years, only slightly favoring larger firms.

Date: 2021
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