We examine the statutory incidence of the federal corporate tax on firms by asset size over a 40-year period spanning numerous tax changes. In contrast to previous studies, which have been based upon financial statement measures of effective tax rates, we examine the relation between taxes and asset size using published tax return data and a common measure of distribution. The results suggest that the corporate tax burden has become relatively proportional to firm size over the last 40 years, only slightly favoring larger firms.

中文翻译：

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税收和公司规模：40 年的视角

我们在 40 年期间按资产规模检查了联邦公司税对公司的法定影响，涵盖了许多税收变化。与之前基于有效税率的财务报表测量的研究相比，我们使用公布的纳税申报数据和常见的分配测量来检查税收和资产规模之间的关系。结果表明，在过去的 40 年中，公司税负与公司规模成正比，只是略微偏向于大公司。