Prague University of Economics and Business // VŠE @vsecz.bsky.social · 03/07/2025💡 What do minimum taxes bring to firms and the state? Tomáš Lichard and his research team analyzed data from Slovak corporations and found that the minimum tax led to a concentration of tax bases at new minimum levels. 120
Prague University of Economics and Business // VŠE @vsecz.bsky.social · 03/07/2025📊 Their key insight: "Minimum taxes reduced the overall efficiency burden while increasing tax revenues." A compelling look at how tax policy shapes corporate behavior. 🔗 Learn more here: www.aeaweb.org/articles?id=...aeaweb.orgCorporate Minimum Tax and the Elasticity of Taxable Income: Evidence from Administrative Tax Records(May 2025) - 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 al... 020
