企业最低税与应税收入弹性：来自税收行政记录的证据
Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records
American Economic Journal: Economic Policy · 2025 · [{"name": "Jaroslav Bukovina", "affiliation": []}, {"name": "Tomáš Lichard", "affiliation": []}, {"name": "Ján Palguta", "affiliation": ["Prague University of Economics and Business"]}, {"name": "Branislav Žúdel", "affiliation": ["Masaryk University", "CUNEF Universidad"]}]
中文摘要
我们考察企业对最低税（MT）的反应，该税种对企业纳税义务规定了固定下限，同时允许最低税抵免结转。利用2010—2020年斯洛伐克全部企业的纳税申报数据，我们发现许多企业立即从报告零应税收入转向在新下限处聚集。我们推断，应税收入弹性（ETI）在不同增值税（VAT）和营业额类别之间介于0.33至2.28，并量化了公司税的边际效率负担（MEB）。鉴于广延边际反应有限，我们的证据表明，最低税在增加额外税收收入的同时降低了整体效率负担。（JEL D22, E62, H25, H32）
Abstract
We examine business responses to a minimum tax (MT) that prescribed fixed floors on corporate tax liability while permitting MT credit carryforwards. Using 2010–2020 tax-return data on all Slovak corporations, we find that many companies immediately relocated from reporting zero taxable income toward bunching at the new floors. We infer the elasticity of taxable income (ETI) to be between 0.33 and 2.28 across value-added tax (VAT) and turnover categories, and quantify the marginal efficiency burden (MEB) of the corporation tax. Given limited extensive-margin responses, our evidence suggests the MT reduced the overall efficiency burden while raising additional tax revenue. (JEL D22, E62, H25, H32)