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Regression analysis of factors influencing corporate tax revenues in OECD countries

  • Květa Kubátová
  • Lucie Říhová
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    The purpose of this paper is to run a panel regression analyzing the impact of economic, legislative and social factors on corporate tax revenues, as defined by existing empirical and theoretical literature. Literature which directly addresses factors influencing corporate income tax revenues is quite limited - in respect of number of papers as well as in respect of the range of examined countries and/or time period. The latest and key papers include among others Clausing (2007), Devereux (2006) and partly Kenny, Winer (2006) and Gropp, Kostial (2000). Presented article on the other hand covers observations for all OECD countries for a rather long time period 1980-2006. The authors believe that this paper addresses all important factors having influence on corporate income tax revenues, including tax avoidance and debt financing. The results of the analysis largely correspond to existing investigations of other authors; however, presented regression is of more complex and general character - it includes other factors of tax avoidance and data for all OECD members (except for some variables which are not available), including post-communist countries.

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    Article provided by University of Economics, Prague in its journal Politická ekonomie.

    Volume (Year): 2009 (2009)
    Issue (Month): 4 ()
    Pages: 451-470

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    Handle: RePEc:prg:jnlpol:v:2009:y:2009:i:4:id:693:p:451-470
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    1. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
    2. S. Illeris & G. Akehurst, 2002. "Introduction," The Service Industries Journal, Taylor & Francis Journals, vol. 22(1), pages 1-3, January.
    3. Gropp, Reint & Kostial, Kristina, 2000. "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series 0031, European Central Bank.
    4. Lawrence Kenny & Stanley Winer, 2006. "Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime," International Tax and Public Finance, Springer, vol. 13(2), pages 181-215, May.
    5. Alan J. Auerbach, 2006. "Why Have Corporate Tax Revenues Declined? Another Look," NBER Working Papers 12463, National Bureau of Economic Research, Inc.
    6. Reint Gropp & Kristina Kostial, 2000. "The Disappearing Tax Base: Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?," IMF Working Papers 00/173, International Monetary Fund.
    7. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer, vol. 13(2), pages 269-294, May.
    8. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer, vol. 14(2), pages 115-133, April.
    9. Rachel Griffith & Alexander Klemm, 2004. "What has been the tax competition experience of the past 20 years?," IFS Working Papers W04/05, Institute for Fiscal Studies.
    10. Květa Kubátová & Alena Vančurová & Michaela Foltysová, 2008. "Impact of globalization on taxation mixes in oecd countries during 1965-2003," Prague Economic Papers, University of Economics, Prague, vol. 2008(1), pages 40-53.
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