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Effective Tax Rates and Firm Size (English)

This 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...
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DETAILS

  • 2023/02/23

  • Policy Research Working Paper

  • WPS10312

  • 1

  • World,

  • Other,

  • 2023/02/22

  • Disclosed

  • Effective Tax Rates and Firm Size

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Citation

Bachas,Pierre Jean; Brockmeyer,Anne; Dom,Roel; Semelet,Camille Marine.

Effective Tax Rates and Firm Size (English). Policy Research working paper ; no. WPS 10312; Paper is funded by the Knowledge for Change Program (KCP) Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099539402212317506

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