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Corporate Responses to Size-Based Tax Rates in Lithuania (英语)

This paper studies how firms respond to differential, size-based 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...
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  • 2023/06/26

  • 政策研究报告

  • WPS10500

  • 1

  • 立陶宛,

  • 欧洲与中亚区,

  • 2023/06/26

  • Disclosed

  • Corporate Responses to Size-Based Tax Rates in Lithuania

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