Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/265896 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
ESRI Working Paper No. 715
Verlag: 
The Economic and Social Research Institute (ESRI), Dublin
Zusammenfassung: 
Revenues from the taxation of corporate profits are a large and rapidly growing source of total government funding in Ireland. This report is the first to use firm-level administrative data to estimate how corporation tax revenues respond to changes in taxable income. The paper uses a newly constructed data source on all firms filing corporation tax returns over time from 2009 to 2018. We use an analytical approach to estimate the relationship between a firm's corporation tax liabilities and their taxable income. Our baseline estimate for the aggregate tax revenue elasticity is 1.3 with this figure displaying a slight upward trend over time.
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
877.02 kB





Publikationen in EconStor sind urheberrechtlich geschützt.