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Effective Corporate Tax Rates and the Size Distribution of Firms
Seoul National University.ORCID iD: 0000-0002-7902-4683
The Ratio Institute.
Linköping University.
2009 (English)Report (Other academic)
Abstract [en]

We analyze the effects of effective corporate tax rates on the size distribution of firms. In modelling this relationship we account for conditional variables as well as unobservable time and industry effects. A number of hypotheses are tested concerning heterogeneity in the impact of effective corporate tax rates on the size distributions of firms with regard to firm size class, industry and time. The results are based on data covering the whole Swedish economy for the period 1973-2002. The descriptive results suggest that effective corporate tax rates differ by firm size, industry and over time. Application of t-tests demonstrate inequality in mean and variance of effective corporate tax rates between major size classes but not within major size classes: smaller firms report a higher effective corporate tax rate than larger firms. The t-tests also demonstrate inequality in mean and variance of effective corporate tax rates between industrial sectors: service sector reports a higher effective corporate tax rate than production sector. The regressions show effective corporate tax rates to have: a negative effect on the size distribution of large firms, negative effect on transportation, financing and service sector and a positive effect on manufacturing, electricity and on production sector. We conclude that effective corporate tax rates affect the size distribution of firms as well as the composition of industries.

Place, publisher, year, edition, pages
2009. , 26 p.
Series
TEMEP Discussion Paper, 23
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hj:diva-24976OAI: oai:DiVA.org:hj-24976DiVA: diva2:754886
Available from: 2014-10-13 Created: 2014-10-13 Last updated: 2016-01-14Bibliographically approved

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Heshmati, Almas
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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
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Output format
  • html
  • text
  • asciidoc
  • rtf