Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China
Sign Up to like & getrecommendations! Published in 2021 at "Journal of Development Economics"
DOI: 10.1016/j.jdeveco.2021.102624
Abstract: Abstract Recent years have seen a sustained decline in the labor share around the world. This paper studies this trend by focusing on the effect of corporate income taxes on firm-level labor shares. From 2010… read more here.
Keywords: corporate income; tax; labor share; labor ... See more keywords
Tax evasion and optimal corporate income tax rates in a growing economy
Sign Up to like & getrecommendations! Published in 2022 at "Macroeconomic Dynamics"
DOI: 10.1017/s1365100521000638
Abstract: We explore how tax evasion by firms affects the growth- and welfare-maximizing rates of corporate income tax (CIT) in an endogenous growth model with productive public service. We show that the negative effect of CIT… read more here.
Keywords: tax; tax evasion; income tax; corporate income ... See more keywords
Taxation in a mixed economy: the case of China
Sign Up to like & getrecommendations! Published in 2017 at "Studies in Economics and Finance"
DOI: 10.1108/sef-08-2015-0183
Abstract: Purpose - The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate… read more here.
Keywords: tax; ownership; effective tax; corporate income ... See more keywords
Estimating the Elasticity of Corporate Income Tax to Output Gap in Greece
Sign Up to like & getrecommendations! Published in 2017 at "Public Finance Review"
DOI: 10.1177/1091142115589971
Abstract: Using quarterly data over the period 1999 to 2013, we estimate the elasticity of corporate income tax (CIT) revenue to output gap in Greece. The elasticity is estimated to be about 1.40 to 1.55 when… read more here.
Keywords: elasticity; elasticity corporate; income tax; output gap ... See more keywords