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| Author: | Slemrod, J. |
| Title: | Are corporate tax rates, or countries, converging? |
| Journal: | Journal of Public Economics
2004 : JUN, VOL. 88:6, p. 1169-1186 |
| Index terms: | Company taxation Taxation Competition |
| Freeterms: | Corporate tax rates Policy convergence World tax competition |
| Language: | eng |
| Abstract: | This paper finds clear evidence that the corporate tax rate is insulated from a country's revenue needs: across countries, there is no association of the expenditure - GDP ratio with the corporate statutory rate and only weak evidence of a positive association with the average rate. Measures of openness are negatively associated with statutory corporate rates, although not with revenues collected as a fraction of GDP. Strikinly, larger, more trade-intensive countries do not collect more corporate tax, but this may be because these countries are more attractive venues for investment. |
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