Heshmati, Almas; Johansson, Dan; Bjuggren, Carl Magnus - Technology Management, Economics and Policy Program … - 2009
We analyze the effects of effective corporate tax rates on the size distribution of firms. In modelling this … tested concerning heterogeneity in the impact of effective corporate tax rates on the size distributions of firms with regard … 1973-2002. The descriptive results suggest that effective corporate tax rates differ by firm size, industry and over time …