The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
利用英国公司税申报的全样本数据，估计企业应税所得对法定公司税率的弹性，并分解为总收入弹性和利润份额弹性，发现边际无谓损失约为税收收入的29%。
We estimate the elasticity of corporate taxable income with respect to the statutory corporation tax rate using the population of UK corporation tax returns. We analyze bunching in the distribution of taxable income at kinks in the marginal rate schedule. We decompose this elasticity into an elasticity of total income with respect to the corporation tax rate, and an elasticity of the share of income taken as profit with respect to the difference between the personal and corporate tax rates. This implies a marginal deadweight cost at the £10,000 kink of around 29 percent of tax revenue.