Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/190481 
Erscheinungsjahr: 
2017
Schriftenreihe/Nr.: 
IEHAS Discussion Papers No. MT-DP - 2017/20
Verlag: 
Hungarian Academy of Sciences, Institute of Economics, Budapest
Zusammenfassung (übersetzt): 
Using firm-level microdata, our study investigates the heterogeneity of three types of taxes levied on firms (corporate tax, payroll tax and local business tax). We show that business taxes per worker and per unit value added significantly differs among different types of firms and that tax incomes are highly concentrated. The most important factor of corporate taxation is productivity that is positively correlated with tax income per capita and negatively correlated with the value-added tax wedge. Using static microsimulation, we study the effect of Hungarian corporate tax reduction in 2017 on tax income and the distribution of tax burdens. We calculate how much large enterprises benefited from the tax reduction, moreover how the concentration of tax income has reduced due to the corporate tax change.
Schlagwörter: 
corporate tax
microsimulation
firm heterogeneity
productivity
reallocation
JEL: 
H25
C54
D22
ISBN: 
978-615-5754-10-4
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
914.8 kB





Publikationen in EconStor sind urheberrechtlich geschützt.