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Effective Corporate Tax Rates and the Size Distribution of Firms
Department Of Food And Resource Economics, College of Life Sciensces and Biotechnology, Korea University, Seoul, Korea.
The Ratio Institute, stockholm, sweden. (Företagandet och företagandets villkor)ORCID iD: 0000-0002-5610-8526
Department of Management and Engineering, Linköping university, Linköping, Sweden.
2010 (English)In: Journal of Industry, Competition and Trade, ISSN 1566-1679, E-ISSN 1573-7012, Vol. 10, no 3-4, 297-317 p.Article in journal (Refereed) Published
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
Springer, 2010. Vol. 10, no 3-4, 297-317 p.
Keyword [en]
compositions of industries. corporate taxes. effective corporate tax rates. size distribution of firms
National Category
Economics
Research subject
Economics
Identifiers
URN: urn:nbn:se:oru:diva-42769DOI: 10.1007/s10842-010-0085-yOAI: oai:DiVA.org:oru-42769DiVA: diva2:789334
Note

Sponsors:

Sparbanksstiftelsen Alfa

Sparbankernas forskningsstiftelse

Available from: 2015-02-18 Created: 2015-02-18 Last updated: 2017-10-17Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • 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
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  • asciidoc
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