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Effective Tax Rates and Firm Size

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dc.contributor.authorBachas, Pierre
dc.contributor.authorBrockmeyer, Anne
dc.contributor.authorDom, Roel
dc.contributor.authorSemelet, Camille
dc.date.accessioned2023-02-27T18:45:15Z
dc.date.accessioned2023-03-06T16:38:15Z
dc.date.available2023-02-27T18:45:15Z
dc.date.available2023-03-06T16:38:15Z
dc.date.issued2023-02
dc.description.abstractThis 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 corporate tax rates than mid-sized firms due to reduced statutory tax rates and a higher propensity to register losses. In most countries, effective corporate 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 corporate 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/099539402212317506/IDU08faf90b4005d704ec60b3990298765abeaa1
dc.identifier.doi10.1596/1813-9450-10312
dc.identifier.urihttps://hdl.handle.net/10986/39474
dc.languageEnglish
dc.language.isoen
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesPolicy Research Working Papers;10312
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectEFFECTIVE CORPORATE TAX RATE
dc.subjectGLOBAL MINIMUM TAX
dc.subjectTAX INCENTIVES AND FIRM SIZE
dc.subjectCORPORATE TAX REVENUE
dc.subjectLARGE FIRM TAX RATES
dc.subjectMEDIUM FIRM TAX RATE
dc.subjectSMALL FIRM TAX RATE
dc.titleEffective Tax Rates and Firm Sizeen
dc.typeWorking Paperen
dc.typeDocument de travailfr
dc.typeDocumento de trabajoes
dspace.entity.typePublication
okr.crossref.titleEffective Tax Rates and Firm Size
okr.date.disclosure2023-02-22
okr.date.doiregistration2025-04-10T11:24:51.458989Z
okr.date.lastmodified2023-02-22T00:00:00Zen
okr.doctypeWorking Papers
okr.doctypeWorking Papers::Policy Research Working Papers
okr.docurlhttp://documents.worldbank.org/curated/en/099539402212317506/IDU08faf90b4005d704ec60b3990298765abeaa1
okr.guid099539402212317506
okr.identifier.doi10.1596/1813-9450-10312
okr.identifier.externaldocumentumIDU-8faf90b4-05d7-4ec6-b399-298765abeaa1
okr.identifier.internaldocumentum34006492
okr.identifier.reportWPS10312
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099539402212317506/pdf/IDU08faf90b4005d704ec60b3990298765abeaa1.pdfen
okr.topicLaw and Development::Tax Law
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicPrivate Sector Development::Small and Medium Size Enterprises
okr.topicPrivate Sector Development::Business Environment
okr.topicPrivate Sector Development::Competitiveness and Competition Policy
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