税收和公司规模:一个40年的视角

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2021-11-05 DOI:10.1086/717021

Daniel Green, G. Plesko

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引用次数: 2

摘要

我们在40年的时间里，通过多次税收变化，按资产规模对公司征收联邦公司税的法定发生率进行了研究。与以前的研究不同，以前的研究是基于有效税率的财务报表衡量标准，我们使用公布的纳税申报表数据和常见的分布衡量标准来检验税收与资产规模之间的关系。研究结果表明，在过去40年中，公司税收负担与公司规模成了相对比例，只略微有利于大公司。

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Taxes and Firm Size: A 40-Year Perspective

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.

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.