世界银行-立陶宛企业对基于规模的税率的反应（英）-2023.6

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世界银行-立陶宛企业对基于规模的税率的反应（英）-2023.6.pdf

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世界银行-立陶宛企业对基于规模的税率的反应（英）-2023.6.pdf

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上传者: wpxc666666

撰写机构: 世界银行

出版日期: 2023-08-01

摘要：

This paper studies how firms respond to differential, sizebased tax rates using administrative tax data in Lithuania. Exploiting a notch in the tax schedule faced by corporations, it documents strong behavioral responses to tax incentives— revenue elasticity is estimated at 0.35 and cost elasticity at−1.3, implying a large total profit elasticity of 7.4. It then leverages the panel structure of the data to provide insights on the dynamic effects of these tax incentives. Firms located close to but below the notch report systematically lower revenue growth in the short term, but the effects dissipate over time.

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