| Tittel: | Firm size and effective tax rates | | Ansvar: | Arnt O. Hopland | | Forfatter: | Hopland, Arnt O.  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Beta | | Utgitt: | Oslo : Universitetsforlaget, 2017 | | Omfang: | S. 116-137 | | Serie: | Beta ; 2/2017 | | Note: | 10.18261/issn.1504-3134-2017-02-02 | | Innhold: | Abstract
In this paper, I study the link between size and tax burden using very rich panel data for the full population of Norwegian firms over a period of 20 years. The paper makes two contributions to the literature. First, I consider several dimensions of size simultaneously, reducing the potential for omitted variables bias and opening further discussion on the neutrality of the tax system for different production factor inputs. Second, I introduce a flexible functional form that is well suited for comparing firms of very different sizes. The results indicate little difference between predicted effective tax rates (ETR) across firm size, with variation within 1 percentage point or 3-4% the statutory tax rate (28%). In addition, the relationship seems to take a rather flat inverse U-shape, i.e. there is no clear effect in the direction of either higher or lower ETR for larger firms than for smaller ones. |
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