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- W3046982175 abstract "We use administrative tax return data for all corporations in Slovakia to demonstrate how policies facilitating inter-temporal income shifting result in elevated corporate income tax (CIT) elasticity estimates. Our strategy exploits kinks in the statutory tax schedules and policy reforms of tax carry-forwards. If inter-temporal shifting is neglected, our bunching estimates imply CIT elasticity of up to 0.65, suggesting a highly sensitive tax base with respect to the marginal tax rate. However, we show that CIT elasticity drops at least 21.2-49.1% when we remove the inter-temporal shifting component. This correction significantly reduces the estimated marginal excess burden of corporate taxation." @default.
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- W3046982175 date "2020-01-01" @default.
- W3046982175 modified "2023-09-27" @default.
- W3046982175 title "Tax Reforms and Inter-Temporal Shifting of Corporate Income: Evidence from Tax Records in Slovakia" @default.
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- W3046982175 doi "https://doi.org/10.2139/ssrn.3688267" @default.
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