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Behavioural responses to corporate profit taxation
Hacienda pública española, 2010-01, Vol.193, p.109-130
ISSN: 0210-1173
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Title:
Behavioural responses to corporate profit taxation
Author:
Creedy, John
;
Gemmell, Norman
Subjects:
Behavioural economics
;
Corporate taxation
;
Enterprises
;
Fiscal policy
;
Organizational behaviour
;
Organizational change
;
Profit
;
Tax havens
;
Tax systems
Is Part Of:
Hacienda pública española, 2010-01, Vol.193, p.109-130
Description:
ABSTRACT IN ENGLISH: This paper examines behavioural responses by companies to changes in profit taxation in their home country. The elasticity of tax revenue with respect to changes in the corporation tax rate are decomposed into a variety of responses. As well as distinguishing real from profit-shifting responses, it is important to separate the responses of gross profits from those of deductions (such as claims for past or current losses) where these are endogenously related to gross profits declared at home. This endogeneous response can be expected to differ over the business cycle, which can be important for empirical estimates of aggregate behavioural responses especially, but not exclusively, during cyclical downturns. It is suggested that the revenue elasticity can be expected to be asymmetrical between periods of above- and below-trend growth, arising from the asymmetric treatment of losses by the tax function. // ABSTRACT IN SPANISH: Este artículo examina las reacciones de las empresas a cambios en la tributación en su país de origen. La elasticidad de la recaudación de impuestos ante cambios de la tributación de los beneficios empresariales se descompone en varias respuestas. Además de distinguir entre los cambios reales y los cambios de lugar de declaración de beneficios, es importante separar aquellos cambios en los beneficios brutos de los relacionados con las deducciones (como las reducciones por pérdidas pasadas o corrientes), donde estos últimos están relacionados endógenamente con los beneficios brutos declarados en el país de origen. Esta respuesta endógena puede ser distinta en diferentes momentos del ciclo económico, lo cual puede ser especialmente importante, aunque no exclusivamente, para las estimaciones empíricas realizadas en los periodos de crisis. Los resultados sugieren que la elasticidad de la recaudación puede ser asimétrica entre periodos de crecimiento por encima -o por debajo- de la tendencia a largo plazo, a consecuencia del tratamiento asimétrico de las pérdidas en la fiscalidad empresarial. Reprinted by the permission of the Instituto de Estudios Fiscales (Ministerio de Hacienda, España)
Language:
English
Identifier:
ISSN: 0210-1173
Source:
Alma/SFX Local Collection
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