Corporate marginal tax rate estimation: Evidence based on China’s listed companies

Jin Nong; Yang Chen

doi:10.1007/978-981-13-0983-0_12

Corporate marginal tax rate estimation: Evidence based on China’s listed companies

Jin Nong, Yang Chen^*

^*Corresponding author for this work

Department of Economics

Xi'an Jiaotong-Liverpool University

Research output: Chapter in Book or Report/Conference proceeding › Chapter › peer-review

Abstract

This chapter aims at using an innovative method developed by Blouin et al. (Improved estimates of marginal tax rates: why they are needed, approach, and implications. Memo, 2008) to simulate 1041 China’s listed companies’ corporate marginal tax rate, and comparing the changes in marginal tax rate in the context of 2007 tax reform in China. After simulation and comparison, we find that the annual corporate marginal tax rate has greatly decreased after the new tax policy goes into effect. Besides, the tax effects on marginal tax rates vary with industry and across ownership.

Original language	English
Title of host publication	The State of China's State Capitalism
Subtitle of host publication	Evidence of Its Successes and Pitfalls
Publisher	Palgrave Macmillan
Pages	289-310
Number of pages	22
ISBN (Electronic)	9789811309830
ISBN (Print)	9789811309823
DOIs	https://doi.org/10.1007/978-981-13-0983-0_12
Publication status	Published - 1 Jan 2018

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abstract = "This chapter aims at using an innovative method developed by Blouin et al. (Improved estimates of marginal tax rates: why they are needed, approach, and implications. Memo, 2008) to simulate 1041 China{\textquoteright}s listed companies{\textquoteright} corporate marginal tax rate, and comparing the changes in marginal tax rate in the context of 2007 tax reform in China. After simulation and comparison, we find that the annual corporate marginal tax rate has greatly decreased after the new tax policy goes into effect. Besides, the tax effects on marginal tax rates vary with industry and across ownership.",

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AB - This chapter aims at using an innovative method developed by Blouin et al. (Improved estimates of marginal tax rates: why they are needed, approach, and implications. Memo, 2008) to simulate 1041 China’s listed companies’ corporate marginal tax rate, and comparing the changes in marginal tax rate in the context of 2007 tax reform in China. After simulation and comparison, we find that the annual corporate marginal tax rate has greatly decreased after the new tax policy goes into effect. Besides, the tax effects on marginal tax rates vary with industry and across ownership.

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Corporate marginal tax rate estimation: Evidence based on China’s listed companies

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