Effective Tax Rates and Firm Size

Pierre Bachas (), Roel Dom, Anne Brockmeyer and Camille Semelet
Additional contact information
Pierre Bachas: ESSEC Business School, World Bank
Anne Brockmeyer: Institute for Fiscal Studies, UCL - University College of London [London], World Bank, CEPR - Center for Economic Policy Research
Camille Semelet: World Bank, Ifo Institute, LMU - Ludwig Maximilian University [Munich] = Ludwig Maximilians Universität München

Working Papers from HAL

Abstract: This paper provides novel evidence on the relationship between firm size and effective corporate tax rates using full-population administrative tax data from 13 countries. In all countries, small firms face lower effective tax rates than mid-sized firms due to reduced statutory tax rates and a higher propensity to register losses. In most countries, effective tax rates fall for the largest firms due to the take-up of tax incentives. As a result, a third of the top 1 percent of firms face effective tax rates below the global minimum tax of 15 percent. The minimum tax could raise corporate tax revenue by 27 percent in the median sample country.

Keywords: Corporate Effective Tax Rate; Global Minimum Tax; Firm Size; Tax Incentives (search for similar items in EconPapers)
Date: 2023-03
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04103782
References: Add references at CitEc
Citations:

Downloads: (external link)
https://shs.hal.science/halshs-04103782/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:wpaper:halshs-04103782

Access Statistics for this paper

More papers in Working Papers from HAL
Bibliographic data for series maintained by CCSD ().