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Corporate Tax Models: A Review

Author

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  • Saeed Ahmed

    (State Bank of Pakistan)

Abstract

This paper evaluates alternative approaches to corporate tax modeling, highlighting the strengths and limitations of each approach and their potential role in tax policy analysis. The existing official models in the major OECD countries (USA, Canada, UK, France, Italy and Ireland) and the modeling approaches taken by academic research institutions and non-governmental organizations are discussed, highlighting their purposes. The lessons from existing modeling approaches are drawn up.Length: 45 pages

Suggested Citation

  • Saeed Ahmed, 2006. "Corporate Tax Models: A Review," SBP Working Paper Series 13, State Bank of Pakistan, Research Department.
    • Handle: RePEc:sbp:wpaper:13
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    File URL: http://www.sbp.org.pk/repec/sbp/wpaper/wp13.pdf
    File Function: First version, 2006
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    References listed on IDEAS

    as
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    3. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
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    5. Paul Bernd Spahn & Mark Pearson (ed.), 1998. "Tax Modelling for Economies in Transition," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-14109-8, March.
    6. Gamboa, Ana Ma. Sophia J., 2002. "Development of Tax Forecasting Models: Corporate and Individual Income Taxes," Discussion Papers DP 2002-06, Philippine Institute for Development Studies.
    7. Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June.
    8. European Commission, 2001. "Annex to Company Taxation in the Internal Market," Taxation Studies 0006, Directorate General Taxation and Customs Union, European Commission.
    9. European Commission, 2001. "Company Taxation in the Internal Market," Taxation Studies 0005, Directorate General Taxation and Customs Union, European Commission.
    10. Suman Basu & Carl Emmerson & Christine Frayne, 2003. "An examination of the IFS corporation tax forecasting record," IFS Working Papers W03/21, Institute for Fiscal Studies.
    11. Sutherland, H., 1995. "Static Microsimulation Models in Europe: A Survey," Cambridge Working Papers in Economics 9523, Faculty of Economics, University of Cambridge.
    12. John Creedy & Alan Duncan, 2002. "Behavioural Microsimulation with Labour Supply Responses," Journal of Economic Surveys, Wiley Blackwell, vol. 16(1), pages 1-39, February.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Muraközy, Balázs & Reizer, Balázs, 2017. "A magyar vállalati adózás heterogenitása [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1233-1264.

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    More about this item

    Keywords

    Tax policy; corporate tax modeling; microsimulation models; OECD;
    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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