Emerging the U.S. Firm Size Distribution Using 4.2 Billion Individual Tax Records

Effective Tax Functions for the US Individual Income Tax : 1966

The Distribution of Firm Size

In this paper, we studies the distribution of firm size by using a model based on Sato’s paper in 1970, and proved the static distribution of firm size satisfies Pareto distribution in its upper tail.

The Impact of Corporate income Tax and Firm Size on Fixed Investment

This paper is an attempt to analyze the impact of income taxes and market capitalization on fixed investment (investment in tangible assets) by manufacturing companies listed on KSE. This paper basically examines that how corporate income taxes affect fixed investment by reducing cash flow available for a firm to invest and how the firm size in the lights of market capitalization affects fixed ...

The Dynamics of Firm Size Distribution*

The shape and evolution of firm size distribution has been studied in industrial organization and labor economics. The standard hypothesis of Gibrat’s law of proportionate effect posits that the rate of firm growth is size-independent. We test Gibrat’s law using a new empirical methodology and considering the underinvestigated Brazilian case. Quantile regression is used to estimate the evolutio...

The exponential age distribution and the Pareto firm size distribution

Recent work drawing on data for large and small firms has shown a Pareto distribution of firm size. We mix a Gibrat-type growth process among incumbents with an exponential distribution of firm’s age, to obtain the empirical Pareto distribution. JEL codes: L20, L25