The Elasticity of Corporate Taxable Income Across Countries
收藏NBER2026-03-01 更新2026-03-14 收录
下载链接：
https://www.nber.org/papers/w34945
下载链接
链接失效反馈官方服务：
资源简介：
Do firms respond similarly to corporate tax incentives across countries? We provide globally comparable estimates of the corporate elasticity of taxable income using administrative tax return data from sixteen countries and a unified empirical framework. Exploiting bunching at a common kink, zero
提供机构：
美国国家经济研究局
创建时间：
2026-03-01
