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IFS/STICERD/UCL Development Work in Progress Seminar

Effective Tax Rates, Firm Size and the Global Minimum Tax

Anne Brockmeyer (Institute for Fiscal Studies), joint with Pierre Bachas, Roel Dom and Camille Semelet

Thursday 12 October 2023 13:00 - 14:00

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Unless otherwise specified, in-person seminars are open to the public.

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About this event

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates (ETRs) using full-population administrative tax data from 16 countries at different levels of development. In all countries, small firms face lower ETRs than mid-sized firms due to reduced statutory tax rates and a higher propensity to register losses. In most countries, ETRs fall for the largest firms due to the take-up of tax incentives. As a result, a third of the top 1% of firms face ETRs below the global minimum tax of 15%. We collaborate with tax authorities in several developing countries to estimate the potential revenue gains from the global minimum tax.

This seminar series is jointly organized by the IFS, STICERD, and UCL.

IFS/STICERD/UCL Development Economics Work In Progress seminars are held on Thursdays in term time at 13:00-14:00, at the IFS, unless specified otherwise.

Seminar organisers: Oriana Bandiera (STICERD, LSE), Imran Rasul (UCL), Britta Augsburg (IFS) and Jonathan Weigel (LSE).

For further information please contact Britta Augsburg:

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