Business, Management and Accounting
3 years ago

Tax cuts for corporations in remote areas boost income by 3.5%!

SSRN Electronic Journal
The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland
Matthias Krapf, David Staubli

Paper Summary

Related papers

Economics, Econometrics and Finance
8 years ago

German tax reforms reveal married taxpayers more sensitive to income changes.

Infrastructure Impact
Gender Inequality
Tax Avoidance
1 view
Business, Management and Accounting
4 years ago

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

Tax Avoidance
Infrastructure Impact
Tax Evasion
1 view
Economics, Econometrics and Finance
4 years ago

Tax cuts for high earners may not boost revenue, study finds.

Infrastructure Impact
Tax Evasion
Gender Inequality
1 view

The study looked at how changes in corporate taxes affect the income of businesses in Switzerland. They found that when the tax rate goes up by 1%, corporate income goes up by about 3.5% over 4 years. This effect is stronger in more remote areas. The number of new businesses starting or existing ones leaving doesn't have a big impact on this relationship.