Roel Dom

We document new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries.

There is a general perception that firms pay less tax than the statutory tax rates would suggest

This note shows the results on firm size and effective tax rates for Honduras, where the corporate statutory tax rate is 25%.

This note shows the results on firm size and effective tax rates for Uganda, where the corporate statutory tax rate is 30%.

This note shows the results on firm size and effective tax rates for Ethiopia, where the corporate statutory tax rate is 30%.

This note shows the results on firm size and effective tax rates for the Dominican Republic, where the corporate statutory tax rate is 27% in 2015.