Publication:
Corporate Responses to Size-Based Tax Rates in Lithuania

Simple item page
dc.contributor.authorGarriga, Pablo
dc.contributor.authorScot, Thiago
dc.date.accessioned2023-07-24T20:38:30Z
dc.date.available2023-07-24T20:38:30Z
dc.date.issued2023-07-24
dc.description.abstractThis paper studies how firms respond to differential, size-based tax rates using administrative tax data in Lithuania. Exploiting a notch in the tax schedule faced by corporations, it documents strong behavioral responses to tax incentives— revenue elasticity is estimated at 0.35 and cost elasticity at −1.3, implying a large total profit elasticity of 7.4. It then leverages the panel structure of the data to provide insights on the dynamic effects of these tax incentives. Firms located close to but below the notch report systematically lower revenue growth in the short term, but the effects dissipate over time.en
dc.identifierhttp://documents.worldbank.org/curated/en/099313106262317603/IDU0e3c1b6c300a6c045390bb860c3c2931a384f
dc.identifier.doi10.1596/1813-9450-10500
dc.identifier.urihttps://openknowledge.worldbank.org/handle/10986/40071
dc.languageEnglish
dc.language.isoen
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Papers; 10500
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectCORPORATE TAXATION
dc.subjectTAX COMPLIANCE
dc.subjectFIRMS PRODUCTIVITY
dc.titleCorporate Responses to Size-Based Tax Rates in Lithuaniaen
dc.typeWorking Paper
dspace.entity.typePublication
okr.crossref.titleCorporate Responses to Size-Based Tax Rates in Lithuania
okr.date.disclosure2023-06-26
okr.date.lastmodified2023-06-26T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099313106262317603/IDU0e3c1b6c300a6c045390bb860c3c2931a384f
okr.guid099313106262317603
okr.identifier.docmidIDU-e3c1b6c3-0a6c-4539-bb86-c3c2931a384f
okr.identifier.doi10.1596/1813-9450-10500
okr.identifier.doihttp://dx.doi.org/10.1596/1813-9450-10500
okr.identifier.externaldocumentum34102106
okr.identifier.internaldocumentum34102106
okr.identifier.reportWPS10500
okr.import.id1117
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099313106262317603/pdf/IDU0e3c1b6c300a6c045390bb860c3c2931a384f.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.administrativeEurope and Central Asia
okr.region.countryLithuania
okr.sectorOther Public Administration
okr.themeTax policy,Economic Policy,Fiscal Policy
okr.unitEFI-ECA-MTI-MacroFiscal-2 (EECM2)
okr.unitDIME Governance & Inst Building (DIME3)
okr.unitChief Economist (LCRCE)
okr.volume1
Files
Original bundle
Now showing 1 - 2 of 2
Thumbnail Image
Name:
IDU0e3c1b6c300a6c045390bb860c3c2931a384f.pdf
Size:
3.88 MB
Format:
Adobe Portable Document Format
Download
No Thumbnail Available
Name:
IDU0e3c1b6c300a6c045390bb860c3c2931a384f.txt
Size:
69.25 KB
Format:
Plain Text
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download
Collections
Policy Research Working Papers