2015•International Tax and Public FinanceRequires access

How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues

Laura Kawano, Joel Slemrod

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Key concepts: Corporate tax, Indirect tax, Value-added tax, Tax reform, Tax revenue, Economics, Monetary economics, Business

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How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues — Research Paper | ScholarLens