Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data
Author:
Publisher
University of Chicago Press
Subject
Economics and Econometrics,Finance,Accounting
Link
https://www.journals.uchicago.edu/doi/pdf/10.1086/720704
Reference37 articles.
1. Corporate Tax in Developing Countries: Current Trends and Design Issues
2. Investment Hollowing Out
3. Follow the Leader? Evidence on European and US Tax Competition
4. Why Have Corporate Tax Revenues Declined? Another Look
5. The Fall of the Labor Share and the Rise of Superstar Firms*
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1. US International Corporate Taxation after the Tax Cuts and Jobs Act;Journal of Economic Perspectives;2024-08-01
2. Corporate Taxation;Annual Review of Economics;2023-09-13
3. Pillar 2: tax competition in low‐income countries and substance‐based income exclusion;Fiscal Studies;2023-03
4. Are Consumers Paying the Bill? How International Tax Competition Affects Consumption Taxation;SSRN Electronic Journal;2023
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