The elasticity of corporate taxable income: new evidence from UK tax records

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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany (2018, unknown): “Assuming a marginal excess burden of the corporate tax of 29% (Devereux et al., 2014), about 43% of the incidence of the local business tax is borne by workers.”
The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD (2018, background): “…and Summers (1985), Chetty and Saez (2005), and Yagan (2015); the effects on capital structure by King (1977), MacKie-Mason (1990), and Graham (1996); the effects on taxable income is highlighted by Gruber and Rauh (2007), Devereux, Liu, and Loretz (2014), and Patel, Seegert, and Smith (2016).”
Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities (2019, unknown): “Devereux et al. (2014) and Boonzaaier et al. (forthcoming) study the taxable corporate income elasticity in the UK and in South Africa, respectively.”
Notching R&D Investment with Corporate Income Tax Cuts in China (2018, unknown): “Our project is most related to a smaller literature analyzing firm-level responses (Devereux et al., 2014; Patel et al., 2016; Liu et al., 2019; Almunia and Lopez-Rodriguez, 2018; Bachas and Soto, 2019) as well as to papers analyzing the effect of constraints to optimizing behavior (Kleven and…”