IDEAS home Printed from https://ideas.repec.org/a/wly/fistud/v39y2018i3p417-453.html
   My bibliography  Save this article

Multi‐Factor Effective Corporate Taxation, Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries

Author

Listed:
  • Salvador Barrios
  • Gaëtan Nicodème
  • A. Jesús Sánchez Fuentes

Abstract

This paper provides novel evidence on the multi‐factor effective marginal tax rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors. We use a single framework encompassing capital, labour and energy taxes. Our cross‐country/cross‐sector approach allows us to analyse the contributions of these input factors to the effective tax borne by firms, taking explicitly into account their degree of substitution, their tax incidence and the role of mark‐ups. We find that the labour tax plays a particularly important role in the overall level of the EMTR and that the presence of mark‐ups can significantly alter the levels of the multi‐factor EMTR, although without significantly altering the ranking of countries. We also find that the bulk of the variation in EMTRs is across countries, rather than across sectors (within countries).

Suggested Citation

  • Salvador Barrios & Gaëtan Nicodème & A. Jesús Sánchez Fuentes, 2018. "Multi‐Factor Effective Corporate Taxation, Firms’ Mark‐Ups and Tax Incidence: Evidence from OECD Countries," Fiscal Studies, John Wiley & Sons, vol. 39(3), pages 417-453, September.
    • Handle: RePEc:wly:fistud:v:39:y:2018:i:3:p:417-453
    DOI: 10.1111/j.1475-5890.2017.12153
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1475-5890.2017.12153
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1475-5890.2017.12153?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:fistud:v:39:y:2018:i:3:p:417-453. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1475-5890 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.