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Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD
[Regression analysis of factors influencing corporate tax revenues in OECD countries]

Author

Listed:
  • Květa Kubátová
  • Lucie Říhová

Abstract

The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers include among others Clausing (2007), Devereux (2006) and partly Kenny, Winer (2006) and Gropp, Kostial (2000). Presented article on the other hand covers observations for all OECD countries for a rather long time period 1980-2006. The authors believe that this paper addresses all important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of the analysis largely correspond to existing investigations of other authors; however, presented regression is of more complex and general character - it includes other factors of tax avoidance and data for all OECD members (except for some variables which are not available), including post-communist countries.

Suggested Citation

  • Květa Kubátová & Lucie Říhová, 2009. "Regresní analýza faktorů ovlivňujících výnosy korporativní daně v zemích OECD [Regression analysis of factors influencing corporate tax revenues in OECD countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2009(4), pages 451-470.
    • Handle: RePEc:prg:jnlpol:v:2009:y:2009:i:4:id:693:p:451-470
    DOI: 10.18267/j.polek.693
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    References listed on IDEAS

    as
    1. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
    2. Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003. "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2225-2252, September.
    3. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
    4. Lawrence Kenny & Stanley Winer, 2006. "Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 181-215, May.
    5. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 115-133, April.
    6. Mr. Reint Gropp & Ms. Kristina Kostial, 2000. "The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?," IMF Working Papers 2000/173, International Monetary Fund.
    7. Alan J. Auerbach, 2007. "Why Have Corporate Tax Revenues Declined? Another Look," CESifo Economic Studies, CESifo Group, vol. 53(2), pages 153-171, June.
    8. Kostial, Kristina & Gropp, Reint, 2000. "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series 31, European Central Bank.
    9. Květa Kubátová & Alena Vančurová & Michaela Foltysová, 2008. "Impact of globalization on taxation mixes in oecd countries during 1965-2003," Prague Economic Papers, Prague University of Economics and Business, vol. 2008(1), pages 40-53.
    10. Rachel Griffith & Alexander Klemm, 2004. "What has been the tax competition experience of the past 20 years?," IFS Working Papers W04/05, Institute for Fiscal Studies.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Corporate tax; regression; CIT revenue; statutory rate of corporation tax; effective rate of corporation tax;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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