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The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
16 references·16 citing·42 second hopsampled
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References

  • 2019American Economic Review10,902 cited
  • 1967Tax Policy and Investment Behavior1,703 cited
  • 2012The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review1,301 cited
  • 2006On the Nature of Capital Adjustment Costs1,166 cited
  • 2002The elasticity of taxable income: evidence and implications987 cited
  • 2010Do Taxpayers Bunch at Kink Points?950 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 1999Tax Avoidance and the Deadweight Loss of the Income Tax814 cited
  • 2011Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records795 cited
  • 2003Taxes and Corporate Finance: A Review786 cited
  • 2013Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan *646 cited
  • 2005Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut522 cited
  • 1999Explaining Investment Dynamics in U.S. Manufacturing: A Generalized (S, s) Approach503 cited
  • 2008Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation383 cited
  • 1984The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany

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369 cited
  • 2002Repatriation taxes, repatriation strategies and multinational financial policy297 cited
  • Cited by

    • 2018Under the Radar: The Effects of Monitoring Firms on Tax Compliance189 cited
    • 2019Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities188 cited
    • 2011International debt shifting and multinational firms in developing economies122 cited
    • 2019Taxing multinationals beyond borders: Financial and locational responses to CFC rules96 cited
    • 2021Taxing Profit in a Global Economy90 cited
    • 2015How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues87 cited
    • 2019Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?83 cited
    • 2019Residual Profit Allocation by Income48 cited
    • 2018Not(ch) Your Average Tax System: Corporate Taxation under Weak Enforcement46 cited
    • 2019Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia45 cited
    • 2021Corporate Taxation under Weak Enforcement41 cited
    • 2019The impact of investor-level taxation on mergers and acquisitions39 cited
    • 2018Corporate Income Tax, Legal Form of Organization, and Employment32 cited
    • 2021How Do Firms Respond to Corporate Taxes?32 cited
    • 2019How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers23 cited
    • 2022Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data23 cited