Effective Corporate Tax Rates and the Size Distribution of Firms
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- Almas Heshmati & Dan Johansson & Carl Magnus Bjuggren, 2010. "Effective Corporate Tax Rates and the Size Distribution of Firms," Journal of Industry, Competition and Trade, Springer, vol. 10(3), pages 297-317, September.
References listed on IDEAS
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- Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2019. "Explaining corporate effective tax rates: Evidence from Greece," Economic Analysis and Policy, Elsevier, vol. 62(C), pages 236-254.
- Gunnar Rietz & Dan Johansson & Mikael Stenkula, 2015.
"Swedish Capital Income Taxation (1862–2013),"
Palgrave Macmillan Books, in: Magnus Henrekson & Mikael Stenkula (ed.), Swedish Taxation, chapter 0, pages 123-178,
Palgrave Macmillan.
- Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014. "Swedish Capital Income Taxation (1862–2013)," Working Paper Series 1004, Research Institute of Industrial Economics, revised 10 Sep 2015.
- Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2016. "Explaining Corporate Effective Tax Rates Before and During the Financial Crisis: Evidence from Greece," MPRA Paper 73787, University Library of Munich, Germany.
- Niklas Elert & Dan Johansson & Mikael Stenkula & Niklas Wykman, 2023.
"The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period,"
Journal of Evolutionary Economics, Springer, vol. 33(2), pages 517-540, April.
- Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022. "The evolution of owner-entrepreneurs’ taxation: five tax regimes over a 160-year period," Working Papers 2022:4, Örebro University, School of Business.
- Elert, Niklas & Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2022. "The Evolution of Owner-Entrepreneurs’ Taxation: Five Tax Regimes over a 160-Year Period," Working Paper Series 1429, Research Institute of Industrial Economics.
- Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014.
"A 150-year Perspective on Swedish Capital Income Taxation,"
Working Papers
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- Du Rietz, Gunnar & Johansson, Dan & Stenkula, Mikael, 2014. "A 150-year Perspective on Swedish Capital Income Taxation," HUI Working Papers 101, HUI Research.
- Bartha, Zoltan, 2015. "The Effect of the Tax System as an Institutional Factor on the Business Structure in Europe," MPRA Paper 68027, University Library of Munich, Germany, revised 13 Sep 2015.
- Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2018. "The Taxation of Private Foundations in Sweden 1862–2018," Working Paper Series 1245, Research Institute of Industrial Economics, revised 02 Oct 2019.
- Johansson, Dan & Stenkula, Mikael & Wykman, Niklas, 2018. "The Rise of Private Foundations as Owners of Swedish Industry: The Role of Tax Incentives 1862–2018," Working Papers 2018:10, Örebro University, School of Business.
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More about this item
Keywords
composition of industries; corporate taxes; effective corporate tax rates; size distribution of firms;All these keywords.
JEL classification:
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2010-04-17 (Accounting and Auditing)
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