Concepedia

Corporate Tax Progressivity

Corporate Tax Progressivity is a theoretical construct in tax policy analysis that represents the degree to which a corporate tax system imposes higher effective tax rates on firms with greater taxable income, thereby reflecting a progressive structure analogous to individual income taxation.

18

Publications

2K

Citations

26

Authors

29

Institutions

Publications per year

2017–2026

3

Parents

Publications

18

Proxies for the corporate marginal tax rate

John R. Graham · Journal of Financial Economics · 1996 · 672 citations

, , +13

How Progressive is the U.S. Federal Tax System? A Historical and International Perspective

Thomas Piketty, Emmanuel Saez · The Journal of Economic Perspectives · 2007 · 506 citations

, , +15

The Influence of a Firm's Business Strategy on its Tax Aggressiveness

Danielle Higgins, Thomas C. Omer, John D. Phillips · Contemporary Accounting Research · 2014 · 423 citations · Full text

, , +14

Proxies for the Corporate Marginal Tax Rate

John R. Graham · RePEc: Research Papers in Economics · 1996 · 87 citations

, , +13

Entrepreneurial Risk Taking, Inequality, and Public Policy: An Application of Inequality Decomposition Analysis to the General Equilibrium Effects of Progressive Taxation

Shashi M. Kanbur · Journal of Political Economy · 1982 · 63 citations

, , +17

1–5 of 18

Authors

26

  1. JR
    John R. Graham

    Duke University, United States

    2 publications · 759 citations

    2

    h-index

  2. EA
    Elettra Agliardi

    University of Bologna, Italy

    2 publications · 40 citations

    2

    h-index

  3. WF
    Winnie Fung

    Harvard University, United States

    2 publications · 22 citations

    2

    h-index

  4. DD
    Dhammika Dharmapala

    University of Chicago, United States

    2 publications · 22 citations

    2

    h-index

  5. RA
    Rossella Agliardi

    University of Bologna, Italy

    2 publications · 40 citations

    2

    h-index

1–5 of 26

Institutions

29

  1. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    4 publications

    617 citations

  2. Harvard University

    Cambridge, United States

    2 h-index

    4 publications

    42 citations

  3. University of Bologna

    Bologna, Italy

    2 h-index

    4 publications

    80 citations

  4. Universität Trier

    Trier, Germany

    2 h-index

    2 publications

    28 citations

  5. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    2 h-index

    2 publications

    28 citations

  6. New England College of Business

    Boston, United States

    1 h-index

    1 publications

    12 citations

  7. Wheaton College - Illinois

    Wheaton, United States

    1 h-index

    1 publications

    12 citations

  8. Urban Institute

    Washington D.C., United States

    1 h-index

    1 publications

    18 citations

1–8 of 29

Venues

  1. IZA World of Labor

    2 publications · 28 citations

    2

    h-index

  2. Economic Modelling

    2 publications · 46 citations

    2

    h-index

  3. The Journal of Economic Perspectives

    JEP · 2 publications · 556 citations

    2

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 2 publications · 105 citations

    2

    h-index

  5. Contemporary Accounting Research

    CAR · 1 publications · 423 citations

    1

    h-index

1–5