Responsiveness of corporation tax revenues to taxable income: A firm-level approach

Arbeitspapier

Revenues from the taxation of corporate profits are a large and rapidly growing source of total government funding in Ireland. This report is the first to use firm-level administrative data to estimate how corporation tax revenues respond to changes in taxable income. The paper uses a newly constructed data source on all firms filing corporation tax returns over time from 2009 to 2018. We use an analytical approach to estimate the relationship between a firm's corporation tax liabilities and their taxable income. Our baseline estimate for the aggregate tax revenue elasticity is 1.3 with this figure displaying a slight upward trend over time.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: ESRI Working Paper ; No. 715

Klassifikation und Themen

• Klassifikation: Wirtschaft

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Acheson, Jean ; Lawless, Martina ; Lawlor, Donough ; Tarrat, Oisín ; Weymes, Laura
• Ereignis: Veröffentlichung
• (wer): The Economic and Social Research Institute (ESRI)
• (wo): Dublin
• (wann): 2021

Weitere Informationen

• Handle: http://hdl.handle.net/10419/265896
• Letzte Aktualisierung: 10.03.2025, 11:41 MEZ