000			01580nab a2200265 c 4500
999			_c145323 _d145323
003			ES-MaIEF
005			20220207124117.0
007			ta
008			220207t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969521 _aBachas, Pierre
245		0	_aCorporate taxation under weak enforcement _c Pierre Bachas, Mauricio Soto
260			_c2021
500			_aResumen.
504			_aBibliografía.
520			_aHow should developing countries tax corporate income? We study this question in Costa Rica, where firms face higher average tax rates on profits when revenues marginally increase. We combine discontinuity and bunching designs to estimate the elasticity of taxable profit and separate it into revenue and cost elasticities. We find that firms faced with a higher tax rate slightly reduce revenues but considerably increase costs, thus producing a large elasticity of taxable profit of 3–5. In this context, the revenue-maximizing rate for a corporate tax on profit is below 25 percent, and we show that a tax policy that broadens the base while lowering the rate can almost double the tax revenue collected from these firms.
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aPAISES EN DESARROLLO _947936
650		4	_aESFUERZO FISCAL _943747
650		4	_aELASTICIDAD IMPOSITIVA _943299
650		4	_aCOSTA RICA _941385
700	1		_969522 _aSoto, Mauricio
773	0		_9166409 _oOP 2135/2021/4 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 13, n. 4, November 2021, p. 36-71
942			_cART