企业税收与逃税反应：来自洪都拉斯最低税的证据
Corporate Taxation and Evasion Responses: Evidence from a Minimum Tax in Honduras
American Economic Journal: Economic Policy · 2024 · [{"name": "Felipe Lobel", "affiliation": ["Impact", "Impact Technology Development (United States)", "University of California, Berkeley"]}, {"name": "Thiago Scot", "affiliation": ["Berkeley College", "University of California, Berkeley"]}, {"name": "Pedro Zúniga", "affiliation": []}]
中文摘要
我们利用洪都拉斯全部企业纳税申报数据，研究企业对最低所得税的反应。该政策设计使我们能够分别估计利润课税下的成本虚报程度，以及申报收入的弹性。大型企业在按利润纳税时会虚报（高报）真实成本。对收入课税会导致申报收入大幅下降：我们估计的弹性介于0.35至1之间。当能够获得企业收入的第三方信息时，收入弹性会减弱，这表明虚报发挥了重要作用。我们的研究结果为拓宽税基以遏制逃税时所面临的权衡取舍提供了参考。（JEL H25, H26, K34, L25, O14, O17）
Abstract
We study corporate responses to a minimum income tax, using the universe of corporate tax filings in Honduras. The policy design allows us to separately estimate cost misreporting under profit taxation and the elasticity of reported revenue. Large corporations overreport true costs when taxed on profits. Taxing revenue leads to a substantial decrease in reported revenues: we estimate an elasticity in the range 0.35–1. The elasticity of revenue is attenuated when third-party information on the revenue of firms is available, suggesting misreporting plays an important role. Our results inform trade-offs when broadening tax bases to curb evasion. (JEL H25, H26, K34, L25, O14, O17)