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dc.contributor.authorDwenger, Nadjaen_US
dc.contributor.authorSteiner, Viktoren_US
dc.date.accessioned2008-12-03en_US
dc.date.accessioned2009-08-06T13:20:30Z-
dc.date.available2009-08-06T13:20:30Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/27352-
dc.description.abstractWe estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental variable approach. Our instrument for the observed effective corporate tax rate is the counterfactual effective tax rate a corporation would face in a particular period had there be no endogenous change of corporate profits. This counterfactual is obtained from a detailed microsimulation model of the corporate sector based on tax return micro data. We find a statistically significant and relatively large point estimate of the average tax base elasticity, which implies that a reduction of the statutory corporate tax rate would reduce corporate tax receipts less than proportionally due to income shifting activities. We also find some statistically weak evidence for the hypothesis that the tax base elasticity is higher for corporations that may benefit from various forms of tax shields.en_US
dc.language.isoengen_US
dc.publisherDeutsches Institut für Wirtschaftsforschung (DIW) Berlinen_US
dc.relation.ispartofseriesDiscussion papers // German Institute for Economic Research 829en_US
dc.subject.jelH32en_US
dc.subject.jelH21en_US
dc.subject.jelF23en_US
dc.subject.jelC15en_US
dc.subject.ddc330en_US
dc.subject.keywordCorporate income taxationen_US
dc.subject.keywordtax base elasticityen_US
dc.subject.keywordmicro simulationen_US
dc.subject.stwKörperschaftsteueren_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwSteuerbemessungen_US
dc.subject.stwSteuertarifen_US
dc.subject.stwElastizitäten_US
dc.subject.stwMikrosimulationen_US
dc.subject.stwDeutschlanden_US
dc.titleEffective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return dataen_US
dc.typeWorking Paperen_US
dc.identifier.ppn587094710en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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