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Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data

Citations

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Cited by:

  1. D’Erasmo, P. & Mendoza, E.G. & Zhang, J., 2016. "What is a Sustainable Public Debt?," Handbook of Macroeconomics, in: J. B. Taylor & Harald Uhlig (ed.), Handbook of Macroeconomics, edition 1, volume 2, chapter 0, pages 2493-2597, Elsevier.
  2. Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
  3. Nobilis, Benedek, 2021. "A magyar adórendszer versenyképességének helyreállítása a 2010-es években [Restoring the Competitiveness of the Hungarian Tax System in the 2010s]," Taxation Policy Papers 2, Ministry of Finance, Department of Tax Policy and International Taxation.
  4. Luisito Bertinelli & Arnaud Bourgain & Skerdilajda Zanaj, 2019. "Profit taxation and royalties: evidence from gold mines in Sub-Saharan Africa," DEM Discussion Paper Series 19-15, Department of Economics at the University of Luxembourg.
  5. Enrique G. Mendoza & Linda L. Tesar & Jing Zhang, 2014. "Saving Europe?: The Unpleasant Arithmetic of Fiscal Austerity in Integrated Economies," Working Paper Series WP-2014-13, Federal Reserve Bank of Chicago.
  6. Kleven, Henrik & Best, Michael & Spinnewijn, Johannes & Waseem, Mazhar & Brockmeyer, Anne, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
  7. 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.
  8. Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
  9. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  10. David Staubli, 2018. "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie 18.01, Université de Lausanne, Faculté des HEC, Département d’économie.
  11. Richmond, Jordan, 2024. "Firm responses to book income alternative minimum taxes," Journal of Public Economics, Elsevier, vol. 236(C).
  12. Frank M. Fossen & Viktor Steiner, 2018. "The Tax†rate Elasticity of Local Business Profits," German Economic Review, Verein für Socialpolitik, vol. 19(2), pages 162-189, May.
  13. Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
  14. Leoš Vítek, 2013. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic [Zdanění firem a jejich daňový základ v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 38-49.
  15. Nathan M. Jensen & Adam H. Rosenzweig, 2015. "Can a Single Country Increase the Taxes of Multinational Corporations? Evidence from the Impact of the 1993 Corporate Tax Rate Increase on Fortune 500 Companies," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 757-780, December.
  16. Ligia Alba Melo-Becerra & Héctor Zárate-Solano & Andrés Camilo Gómez-Molina, 2018. "Elasticidad del ingreso corporativo gravable en Colombia," Borradores de Economia 1046, Banco de la Republica de Colombia.
  17. Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers 361, Center for International Development at Harvard University.
  18. Bertinelli, Luisito & Bourgain, Arnaud & Zanaj, Skerdilajda, 2022. "Taxes and declared profits: Evidence from gold mines in Africa," Resources Policy, Elsevier, vol. 78(C).
  19. Elek, Péter & Lőrincz, László, 2015. "Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján [The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut b," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 27-47.
  20. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2019. "Higher taxes on less elastic goods? Evidence from German municipalities," Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 165-186.
  21. Bonin, Holger & Buhlmann, Florian & Siegloch, Sebastian & Stichnoth, Holger, 2019. "Aufkommens-, Verteilungs- und Arbeitsangebotswirkungen einer stufenweisen Abschaffung des Solidaritätszuschlags," IZA Research Reports 90, Institute of Labor Economics (IZA).
  22. Jing Zhang, 2015. "Saving Europe?," 2015 Meeting Papers 599, Society for Economic Dynamics.
  23. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
  24. Fossen Frank M. & Steiner Viktor, 2018. "The Tax-rate Elasticity of Local Business Profits," German Economic Review, De Gruyter, vol. 19(2), pages 162-189, May.
  25. Camilo Gómez & Ligia Melo-Becerra & Héctor Zárate-Solano, 2024. "Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 10(2), pages 417-434.
  26. Clifford, Sarah, 2019. "Taxing multinationals beyond borders: Financial and locational responses to CFC rules," Journal of Public Economics, Elsevier, vol. 173(C), pages 44-71.
  27. Ladislav Mejzlík & Leoš Vítek & Jana Roe, 2014. "Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 4-24.
  28. Nadja Dwenger & Viktor Steiner, 2014. "Financial leverage and corporate taxation: evidence from German corporate tax return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 1-28, February.
  29. Camilo Gómez, 2019. "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE 17433, Universidad de los Andes, Facultad de Economía, CEDE.
  30. Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.
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