The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
收藏NBER2012-10-01 更新2025-01-04 收录
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https://www.nber.org/papers/w18440
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资源简介：
Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for OECD countries between 1980 and 2004. By considering tax
提供机构：
美国国家经济研究局
创建时间：
2012-10-01
