This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped pattern with firm size: small firms benefit from reduced rates, while large firms take up tax incentives, leaving mid-sized firms with the highest effective rates. On average, the effective tax rate for the largest 1 percent of firms is 2.2...
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详细
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2025/03/24
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政策研究报告
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WPS11090
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1
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2025/03/24
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Disclosed
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Effective Tax Rates, Firm Size and the Global Minimum Tax