Regression analysis of factors influencing corporate tax revenues in OECD countries
Bibliographic Data
| ID | 6109196 |
|---|---|
| Authors | Květa Kubátová (European Commission, corresponding author), Lucie Říhová (0000-0003-3639-8463) |
| Year | 2009 |
| Volume | 57 |
| Issue | 4 |
| Pages | 451-470 |
| Publication date | 2009-08-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Politická ekonomie (JOURNAL) |
| Journal identifiers | ISSN: 0032-3233 • E-ISSN: 2336-8225 |
| Publisher | Prague University of Economics and Business (PUBLISHER • CZ) |
| DOI | 10.18267/j.polek.693 |
| OpenAlex | W2317907034 |
| Language | EN |
| Citations received | 4 |
| References cited | 12 |
The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers include among others Clausing (2007), Devereux (2006) and partly Kenny, Winer (2006) and Gropp, Kostial (2000). Presented article on the other hand covers observations for all OECD countries for a rather long time period 1980-2006. The authors believe that this paper addresses all important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of the analysis largely correspond to existing investigations of other authors; however, presented regression is of more complex and general character - it includes other factors of tax avoidance and data for all OECD members (except for some variables which are not available), including post-communist countries
Corporate Tax · Debt · Econometrics · Economics · Income tax · Legislature · Macroeconomics · Panel data · Political science · Public economics · Regression analysis · Revenue · Tax avoidance · Tax reform · Tax revenue · Value-added tax · Accounting · Corporate Taxation and Avoidance · Economic and Fiscal Studies · Taxation and Legal Issues
Alternative Determination of a Corporate Tax Rate in Selected EU Countries by Using Data Envelopment Analysis
Tax Competitiveness of EU Member States in the Context of Corporate Taxation
Quantification of Fiscal Impacts of Personal Income Tax Reforms Implemented in the Czech Republic
The Impact of VAT Changes on the Households ́ Real Incomes
| Citations per year | 0.29 |
|---|---|
| Citation span | 2012 - 2021 (10) |
| Highly cited | No |