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Effective Corporate Tax Rates and the Size Distribution of Firms
Department of Food and Resource Economics, College of Life Sciences and Biotechnology, Korea University, Seoul, Korea.
The Ratio Institute, Stockholm, Sweden.
Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, Nationalekonomi. Linköpings universitet, Filosofiska fakulteten.
2010 (Engelska)Ingår i: Journal of Industry, Competition and Trade, ISSN 1566-1679, E-ISSN 1573-7012, Vol. 10, nr 3, s. 297-317Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

We analyze the effects of effective corporate tax rates on the size distribution of firms. In modelling this relationship we account for conditional variables as well as unobservable time and industry effects. A number of hypotheses are tested concerning heterogeneity in the impact of effective corporate tax rates on the size distributions of firms with regard to firm size class, industry and time. The results are based on data covering the whole Swedish economy for the period 1973–2002. The descriptive results suggest that effective corporate tax rates differ by firm size, industry and over time. Application of t-tests demonstrate inequality in mean and variance of effective corporate tax rates between major size classes but not within major size classes: smaller firms report a higher effective corporate tax rate than larger firms. The t-tests also demonstrate inequality in mean and variance of effective corporate tax rates between industrial sectors: service sector reports a higher effective corporate tax rate than production sector. The regressions show effective corporate tax rates to have: a negative effect on the size distribution of large firms, negative effect on transportation, financing and service sector and a positive effect on manufacturing, electricity and on production sector. We conclude that effective corporate tax rates affect the size distribution of firms as well as the composition of industries.

Ort, förlag, år, upplaga, sidor
2010. Vol. 10, nr 3, s. 297-317
Nationell ämneskategori
Ekonomi och näringsliv
Identifikatorer
URN: urn:nbn:se:liu:diva-67904DOI: 10.1007/s10842-010-0085-yOAI: oai:DiVA.org:liu-67904DiVA, id: diva2:425355
Tillgänglig från: 2011-06-21 Skapad: 2011-05-02 Senast uppdaterad: 2017-12-11

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Bjuggren, Carl Magnus

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Bjuggren, Carl Magnus
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