Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/229533
Authors: 
Krapf, Matthias
Staubli, David
Year of Publication: 
2020
Series/Report no.: 
CESifo Working Paper No. 8715
Abstract: 
We estimate the corporate elasticity of taxable income. Our analysis draws on panel variation in the decentralized system of corporate taxation in Switzerland. We find that an increase in a jurisdiction's corporate net-of-tax rate by 1% results in an increase in aggregate corporate income by about 3.5% over a time span of 4 years. The elasticity is larger in remote, non-central locations. Firm entry, exit, and mobility only account for a small share of the overall elasticity.
Subjects: 
corporate income tax
tax elasticity
fiscal federalism
JEL: 
H21
H25
H32
Document Type: 
Working Paper

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