Multi-factor effective corporate taxation, firms' mark-ups and tax incidence : evidence from OECD Countries Salvador Barrios, Gaëtan Nocodème and A. Jesús Sánchez Fuentes
By: Barrios, Salvador
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Contributor(s): Nicodeme, Gaëtan | Sánchez Fuentes, Antonio Jesús.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTO DE SOCIEDADES | INCIDENCIA Y TRASLACION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICOOnline resources: Click here to access online
In:
Fiscal Studies v. 39, n. 3, September 2018, p. 417-453Summary: This paper provides novel evidence on the multi-factor effective marginal tax rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors. We use a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us to analyse the
contributions of these input factors to the effective tax borne by firms, taking explicitly into account their degree of substitution, their tax incidence and the role of mark-ups. We find that the labour tax plays a particularly important role in the overall level of the EMTR and that the presence of mark-ups can significantly alter the levels of the multi-factor EMTR, although without
significantly altering the ranking of countries. We also find that the bulk of the variation in EMTRs is across countries, rather than across sectors (within countries).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1472/2018/3-1 (Browse shelf) | Available | OP 1472/2018/3-1 |
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
This paper provides novel evidence on the multi-factor effective marginal tax rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors. We use a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us to analyse the
contributions of these input factors to the effective tax borne by firms, taking explicitly into account their degree of substitution, their tax incidence and the role of mark-ups. We find that the labour tax plays a particularly important role in the overall level of the EMTR and that the presence of mark-ups can significantly alter the levels of the multi-factor EMTR, although without
significantly altering the ranking of countries. We also find that the bulk of the variation in EMTRs is across countries, rather than across sectors (within countries).
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