The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
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We are grateful for comments from Kimberly Clausing, Michael Devereux, Martin Feldstein, James Hines Jr., and participants at the NBER 2012 Trans-Atlantic Public Economics Seminar (TAPES) Conference and the 2012 Michigan Tax Invitational Conference. We thank Allison Paciorka, Jacqueline Schwartz and Jonathan Slemrod for their able research assistance and Richard Resen for providing us the 2004 International Bureau of Fiscal Documentation Annual Reports publication. Slemrod acknowledges having had a consulting contract with the International Monetary Fund related to the taxation of multinational corporations over the course of doing the research for this paper. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research and the U.S. Department of Treasury.