Corporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records
利用2010-2020年斯洛伐克所有公司的税务数据，研究最低税如何促使企业从零应税所得转向新门槛，并估算出应税所得弹性在0.33到2.28之间，发现最低税在增加税收的同时降低了效率负担。
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.