Taxes and firm size a 40-year perspective Danielle H. Green and George A. Plesko
By: Green, Danielle H
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Contributor(s): Plesko, George A.
Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | TIPOS DE GRAVAMEN | GRANDES EMPRESAS | INCIDENCIA Y TRASLACION | HISTORIA | ESTADOS UNIDOS
In:
National Tax Journal v. 74, n. 4, December 2021, p. 915–935Summary: We examine the statutory incidence of the federal corporate tax on firms by asset size over a 40-year period spanning numerous tax changes. In contrast to previous studies, which have been based upon financial statement measures of effective tax rates, we examine the relation between taxes and asset size using published tax return data and a common measure of distribution. The results suggest that the corporate tax burden has become relatively proportional to firm size over the last 40 years, only slightly favoring larger firms.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 233/2021/4-3 (Browse shelf) | Available | OP 233/2021/4-3 |
Resumen.
Bibliografía.
We examine the statutory incidence of the federal corporate tax on firms by asset size over a 40-year period spanning numerous tax changes. In contrast to previous studies, which have been based upon financial statement measures of effective tax rates, we examine the relation between taxes and asset size using published tax return data and a common measure of distribution. The results suggest that the corporate tax burden has become relatively proportional to firm size over the last 40 years, only slightly favoring larger firms.
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