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Corporate Responses to Size-Based Tax Rates in Lithuania (English)

This 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...
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DETAILS

  • 2023/06/26

  • Policy Research Working Paper

  • WPS10500

  • 1

  • Lithuania,

  • Europe And Central Asia,

  • 2023/06/26

  • Disclosed

  • Corporate Responses to Size-Based Tax Rates in Lithuania

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Citation

Garriga,Pablo; De Gouvea Scot De Arruda,Thiago.

Corporate Responses to Size-Based Tax Rates in Lithuania (English). Policy Research working paper ; no. WPS 10500; Impact Evaluation series Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099313106262317603

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