The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base
Published Date
Copyright 2014
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Copy CitationLaura Kawano and Joel Slemrod, Business Taxation (Trans-Atlantic Public Economics Seminar) (American Economic Journal: Economic Policy, Volume 6, no. 2, 2012), https://www.nber.org/books-and-chapters/business-taxation-trans-atlantic-public-economics-seminar/effect-tax-rates-and-tax-bases-corporate-tax-revenues-estimates-new-measures-corporate-tax-base.
Published From Paper
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Working Paper
Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We...
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