Arbeitspapier
The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland
We estimate the corporate elasticity of taxable income. Our analysis draws on panel variation in the decentralized system of corporate taxation in Switzerland. We find that an increase in a jurisdiction's corporate net-of-tax rate by 1% results in an increase in aggregate corporate income by about 3.5% over a time span of 4 years. The elasticity is larger in remote, non-central locations. Firm entry, exit, and mobility only account for a small share of the overall elasticity.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 8715
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
Fiscal Policies and Behavior of Economic Agents: Firm
- Subject
-
corporate income tax
tax elasticity
fiscal federalism
- Event
-
Geistige Schöpfung
- (who)
-
Krapf, Matthias
Staubli, David
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and Ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2020
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Krapf, Matthias
- Staubli, David
- Center for Economic Studies and Ifo Institute (CESifo)
Time of origin
- 2020
Other Objects (12)
Wage Elasticity of the Teacher Supply in Switzerland
Estimating taxable income responses with elasticity heterogeneity
Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base - evidence from German corporate tax return data
Income elasticity of gasoline demand: A meta analysis
The Elasticity of Taxable Income in New Zealand
Income tax evasion: Tax elasticity, welfare, and revenue
Taxing corporate income
The elasticity of taxable income: A meta-regression analysis
The elasticity of taxable income in Spain: 1999-2014
Wage Elasticity of the Teacher Supply in Switzerland
Estimating taxable income responses with elasticity heterogeneity
Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base - evidence from German corporate tax return data
Income elasticity of gasoline demand: A meta analysis
The Elasticity of Taxable Income in New Zealand
Income tax evasion: Tax elasticity, welfare, and revenue
Taxing corporate income
The elasticity of taxable income: A meta-regression analysis
The elasticity of taxable income in Spain: 1999-2014
Wage Elasticity of the Teacher Supply in Switzerland
Estimating taxable income responses with elasticity heterogeneity
Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data
Effective profit taxation and the elasticity of the corporate income tax base - evidence from German corporate tax return data
Income elasticity of gasoline demand: A meta analysis
The Elasticity of Taxable Income in New Zealand
Income tax evasion: Tax elasticity, welfare, and revenue
Taxing corporate income
The elasticity of taxable income: A meta-regression analysis