Kapitaleinkommensbesteuerung, heterogene Firmenstruktur und Kapitalakkumulation
Type
fundamental research project
Start Date
01 September 2004
End Date
29 February 2005
Status
completed
Leader contributor(s)
Dietz, Martin
Partner(s)
Prof. Alan Auerbach, University of California at Berkeley (Host)
Funder(s)
Range
HSG Internal
Range (De)
HSG Intern
Division(s)
Eprints ID
16331

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  • Publication
    Capital Income Taxation, New Firm Creation, and the Size Distribution of Firms
    ( 2005)
    Dietz, Martin
    This paper empirically explores the impact of corporate and personal taxes on the size distribution of business firms. Based on a stylized model of new firm creation and diversity of an economy, we hypothesize that much of the tax burden of corporate and dividend taxation falls on the creation of new firms and depresses entrepreneurship. Mature firms on the the other hand are unaffected by the dividend tax and increase in size by the reduced diversity of the economy. Using data on the size distribution of firms, we find strong empirical support for the impact of taxes on average firm size. Taxes significantly depress the number of small sized firms while bigger firms seem almost unaffected.
    Type: working paper
    URI: https://www.alexandria.unisg.ch/handle/20.500.14171/85351