Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/27352 
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dc.contributor.authorDwenger, Nadjaen
dc.contributor.authorSteiner, Viktoren
dc.date.accessioned2008-12-03-
dc.date.accessioned2009-08-06T13:20:30Z-
dc.date.available2009-08-06T13:20:30Z-
dc.date.issued2008-
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
dc.language.isoengen
dc.publisher|aDeutsches Institut für Wirtschaftsforschung (DIW) |cBerlinen
dc.relation.ispartofseries|aDIW Discussion Papers |x829en
dc.subject.jelH32en
dc.subject.jelH21en
dc.subject.jelF23en
dc.subject.jelC15en
dc.subject.ddc330en
dc.subject.keywordCorporate income taxationen
dc.subject.keywordtax base elasticityen
dc.subject.keywordmicro simulationen
dc.subject.stwKörperschaftsteueren
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwSteuerbemessungen
dc.subject.stwSteuertarifen
dc.subject.stwElastizitäten
dc.subject.stwMikrosimulationen
dc.subject.stwDeutschlanden
dc.titleEffective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data-
dc.type|aWorking Paperen
dc.identifier.ppn587094710en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:diw:diwwpp:dp829en

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