Work detail

The Empirical Evidence from the Corporate Income Tax for Selected OECD Countries

Author: Mgr. Karel Herbst
Year: 2008 - summer
Leaders: doc. Ing. Ondřej Schneider MPhil., Ph.D.
Consultants:
Work type: EEI & EP
Masters
Language: English
Pages: 107
Awards and prizes:
Link:
Abstract: This thesis deals with the issue of Laffer curve. According to the idea of Laffer curve when the tax rate exceeds certain treshold (revenue-maximizing tax rate) the tax revenue would in absolute terms decrease with rising tax rate. Therefore this thesis tries to discover whether those facts are valid in the corporate income taxation for 20 OECD countries for the time period from 1965 to 2006.
The structure of the thesis could be divided into three parts. In first introductory chapters we would discuss the issue of taxation in general. We will briefly examine the history of taxation and explore the theory of taxation and tax systems. The second part of this thesis will focus on the Laffer curve in detail. Third chapter will introduce the theory behind Laffer curve and discuss its properties for different types of taxation. In the following chapter the literature and different possibilities of estimation of Laffer curve and (or) Laffer effects would be reviewed. Fifth chapter focuses on the corporate income taxation per se and examine the development of corporate income tax revenues and rates in our sample countries.
In the last part of this thesis the econometric estimates the Laffer curve for corporate income taxation are presented.
Downloadable: Diploma Thesis of Herbst

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