This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries. In all countries, small firms face lower effective corporate tax rates than mid-sized firms due to reduced statutory tax rates and a higher propensity to register losses. In most countries, effective corporate tax rates fall for the largest firms due to the take-up of tax incentives...
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INFORMATION
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2023/02/23
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Document de travail de recherche sur les politiques
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WPS10312
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1
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2023/02/22
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Disclosed
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Effective Tax Rates and Firm Size
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