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Effective Tax Rates and Firm Size

Author

Listed:
  • Pierre Bachas

    (ESSEC Business School, World Bank)

  • Roel Dom
  • Anne Brockmeyer

    (Institute for Fiscal Studies, UCL - University College of London [London], World Bank, CEPR - Center for Economic Policy Research)

  • Camille Semelet

    (World Bank, Ifo Institute, LMU - Ludwig Maximilian University [Munich] = Ludwig Maximilians Universität München)

Abstract

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates using full-population administrative tax data from 13 countries. In all countries, small firms face lower effective tax rates than mid-sized firms due to reduced statutory tax rates and a higher propensity to register losses. In most countries, effective tax rates fall for the largest firms due to the take-up of tax incentives. As a result, a third of the top 1 percent of firms face effective tax rates below the global minimum tax of 15 percent. The minimum tax could raise corporate tax revenue by 27 percent in the median sample country.

Suggested Citation

  • Pierre Bachas & Roel Dom & Anne Brockmeyer & Camille Semelet, 2023. "Effective Tax Rates and Firm Size," Working Papers halshs-04103782, HAL.
    • Handle: RePEc:hal:wpaper:halshs-04103782
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04103782
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