Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/265896 
Year of Publication: 
2021
Series/Report no.: 
ESRI Working Paper No. 715
Publisher: 
The Economic and Social Research Institute (ESRI), Dublin
Abstract: 
Revenues from the taxation of corporate profits are a large and rapidly growing source of total government funding in Ireland. This report is the first to use firm-level administrative data to estimate how corporation tax revenues respond to changes in taxable income. The paper uses a newly constructed data source on all firms filing corporation tax returns over time from 2009 to 2018. We use an analytical approach to estimate the relationship between a firm's corporation tax liabilities and their taxable income. Our baseline estimate for the aggregate tax revenue elasticity is 1.3 with this figure displaying a slight upward trend over time.
Document Type: 
Working Paper

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