We document new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective taxes rates
(ETRs) follow a humped-shaped pattern with firm size: small firms benefit from reduced rates,
while large firms take up tax incentives, leaving mid-sized firms with the highest ETRs. On average, the ETR for the largest 1% of firms is 2.2 percentage points lower than the...
Voir la suite
INFORMATION
-
2024/11/30
-
Rapport
-
198023
-
1
-
2025/03/20
-
Disclosed
-
Effective Tax Rates, Firm Size and the Global Minimum Tax