Danielle Green compares taxes and firm size

Professor Green has co-authored a paper in the National Tax Journal. In “Taxes and Firm Size: A 40-Year Perspective,” they examine the statutory incidence of the federal corporate tax on firms by asset size over a 40-year period spanning numerous tax changes. They used published tax return data and a common measure of distribution. Their results suggest that the corporate tax burden has become relatively proportional to firm size over the last 40 years, only slightly favoring larger firms.