Business, Management and Accounting
4 years ago

Corporate tax cuts may not boost revenue as expected, study finds.

National Tax Journal
PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA
Nadja Dwenger, Viktor Steiner

Paper Summary

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The study looked at how changes in corporate tax rates affect the amount of taxes companies pay. By using a special method to account for other factors, the researchers found that when the tax rate goes down, companies pay less in taxes than expected. This means that lowering corporate tax rates doesn't lead to a proportional decrease in tax revenue.