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Firm size and taxes

Chongvilaivan, Aekapol and Jinjarak, Yothin (2010) 'Firm size and taxes.' Journal of the Korean Economy, 11 (1). pp. 145-175.

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The scale dependence in firm growth (smaller firms grow faster) is systematically reflected in the size distribution. This paper studies whether taxes affect the equilibrium firm size distribution in a cross-country context. The main finding is that the empirical association between firm growth and corporate tax (VAT) is positive (negative), with notable differences in the response of manufacturing firms and that of the others. We draw implications for recent debate on the impact of taxes and tax avoidance on the organization of firms in the economy.

Item Type: Journal Article
SOAS Departments & Centres: Faculty of Law and Social Sciences > Department of Financial and Management Studies
Depositing User: Yothin Jinjarak
Date Deposited: 25 Aug 2010 14:38
URI: http://eprints.soas.ac.uk/id/eprint/9603


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