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Not(ch) your average tax system : corporate taxation under weak enforcement

Bachas, Pierre; Soto, Mauricio - 2018

How should developing countries tax corporate income? This paper studies this question in Costa Rica, where firms face discontinuously higher average tax rates on profits when their revenue marginally increases. The paper combines a discontinuity and a bunching design to estimate the profit...

Persistent link: https://www.econbiz.de/10011903007

Tax competition : is it a source of the corporate savings glut?

Kawamoto, Atsushi; Muraki, Kei - 2020

This paper examines the determinants of corporate savings in a cross-country panel setting. Specifically, it employs firm-level data covering more than 540,000 firm-year observations for 12 advanced and emerging market economies. Panel regression results suggest that reductions in statutory...

Persistent link: https://www.econbiz.de/10012257127

Shifting tax burdens through exemptions and evasion : an empirical investigation of Uganda

Gauthier, Bernard P.; Reinikka, Ritva - 2001

Persistent link: https://www.econbiz.de/10001640982

Corporate tax structure and production

Bernstein, Jeffrey; Shah, Anwar - 1993

Persistent link: https://www.econbiz.de/10000143359

Corporate debt overhang and investment : firm-level evidence

Borensztein, Eduardo; Ye, Lei - 2018

This paper investigates empirically the linkages between corporate debt overhang and investment activity at the firm … investment may be discouraged by high levels of debt that put at risk future profits, as well as firm dimensions that may sharpen … the debt-investment link. Using balance sheet data from a broad set of emerging market and developing economy firms, the …

Persistent link: https://www.econbiz.de/10011903156

The impact of COVID-19 on formal firms : micro tax data simulations across countries

Bachas, Pierre; Brockmeyer, Anne; Semelet, Camille - 2020

How is the COVID-19 pandemic affecting firm profits and tax payments in developing countries? This paper uses administrative corporate tax records from 10 low- and middle-income countries around the world to provide plausible estimates. Modeling the lockdown-triggered revenue shock with simple...

Persistent link: https://www.econbiz.de/10012390460