Corporate tax revenues in OECD countries

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Corporate tax elasticities: a reader's guide to empirical findings (2008, background): “Clausing (2007) estimates Laffer curves for corporate taxes in a group of OECD countries and finds that the top is achieved at a rate of 33%.”
A partial race to the bottom: corporate tax developments in emerging and developing economies (2013, methodology): “Like Clausing (2007), we proxy the share of profits in the GDP by the gross operating surplus, which is a national accounts concept and for which some data are available.”
Can Capital Income Taxes Survive? And Should They? (2007, unknown): “8 For a more detailed analysis of the trends and determinants of corporate tax revenues, see Devereux, Griffith and Klemm (2002) and Clausing (2007). page 6 of 57 CESifo Economic Studies, 2007 P.B. Sørensen by guest on F ebruary 11, 2011 cesifo.oxfordjournals.org D ow nloaded…”