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MAGYAR NEMZETI BANK<br />
Figure 15<br />
All firms, and firms reporng tax base decreasing item of “donaon”<br />
(Notes: The figure presents the empirical frequency of firms based on their profit rate for fiscal year 2007. The counterfactual is the last fiscal year<br />
before the introducon of the minimum tax scheme (2006). The bin width is 0.0016. The 2 percent profit threshold is marked by a vercal dashed<br />
line; the 0 profit rate is marked by a vercal solid line. The solid line represents all firms in the profit rate range on the horizontal axis, while the<br />
doed line represents firms with reporng tax base increasing item of “donaon”.)<br />
Number of companies<br />
0 2000 4000<br />
-.02 0 .02 .04 .06 .08 .1<br />
Profit ratio<br />
Pre-reform (2006) After reform (2007)<br />
Figure 16<br />
All firms, and firms reporng tax base decreasing item of “received subsidies, debt assumpon and released liabilies”<br />
(Notes: The figure presents the empirical frequency of firms based on their profit rate for fiscal year 2007. The counterfactual is the last fiscal year<br />
before the introducon of the minimum tax scheme (2006). The bin width is 0.0016. The 2 percent profit threshold is marked by a vercal dashed<br />
line; the 0 profit rate is marked by a vercal solid line. The solid line represents all firms in the profit rate range on the horizontal axis, while the<br />
doed line represents firms with reporng tax base increasing item of “received subsidies, debt assumpon and released liabilies”.)<br />
Number of companies<br />
0 2000 4000<br />
-.02 0 .02 .04 .06 .08 .1<br />
Profit ratio<br />
Pre-reform (2006) After reform (2007)<br />
32 MNB WORKING PAPERS 3 • 2016