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How Do Firm Characteristics Affect the Corporate Income Tax Revenue?

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Author
Menichini, Amilcar A.
Date
2014-12-10
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Abstract
We use a dynamic model of the rm to study the determinants of the maximal tax rate (i.e., the corporate income tax rate that maximizes tax proceeds). Under a standard parameterization of the model, we nd that the curvature of the production function, the market cost of capital, and the operating costs are among the main determinants of that maximal rate. We also nd that the maximal tax rate is around 66% for a representative rm and it varies across U.S. industries in the range 64%-76%. Finally, our results show that the maximal rate behaves procyclically over the business cycle.
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This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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http://hdl.handle.net/10945/44910
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