Nathan Seegert is an associate professor of Finance at the University of Utah. He received his Ph.D. in economics from the University of Michigan where he was a National Science Foundation IGERT fellow at the Center of Complex Systems. His research focuses on evaluating and designing optimal policies for governments and firms, with an aim of improving individuals' well-being. To answer these questions, he has run surveys of businesses and consumers in the State of Utah (www.econ-update.com), employees within a large call center, and businesses in the marijuana industry. His research has won the Sumantra Ghoshal Research and Practice Award and Oxford’s Centre for Business Taxation Best Paper by a Young Scholar award. His work has been published in journals such as The Quarterly Journal of Economics, Journal of Public Economics, Journal of Urban Economics, and the National Tax Journal and featured in The Washington Post, The Wall Street Journal, CBS Moneywatch, Forbes, Bloomberg, and The Atlantic.
Nathan Seegert
The Elasticity of Taxable Income Across Countries
We use administrative tax data from 10 different countries to calculate the within-country corporate elasticity of taxable income and investigate differences between these estimates. Our estimates are based on common methodological tools and use differential tax treatment of business income for firms earning positive and negative taxable income. Our estimates account for differences in the business tax setting across countries through the use of covariates and semi-parametric modeling flexibility. These methods allow us to investigate whether differences in the estimated elasticity across countries are due to observable firm characteristics, such as asset size, or due to tax system differences, such as the availability of tax credits.
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