Arbeitspapier
Corporate tax competition between firms
Firms' tax planning decisions, similar to their other operational decisions, are made in a competitive environment. Various stakeholders observe the tax payments and evaluate these against the relevant peer group, which creates interdependencies in the tax planning activities of firms. Introducing the concept of reputational loss we show the positive interdependence in a theoretical model and test it in a spatial econometric model. Empirical evidence suggests that benchmarking takes place both within countries and within industries, however for the latter it is important to include firms in large non-EU OECD countries. Further, the analysis shows that spatial interdependence is stronger for the largest firms and if they have an average effective tax rate above the statutory tax rate.
- Sprache
-
Englisch
- Erschienen in
-
Series: Working Papers in Economics and Finance ; No. 2009-03
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Accounting and Auditing: General
- Thema
-
Corporate Taxation
Benchmarking
Tax Competition
Spatial Econometrics
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Loretz, Simon
Moore, Padraig J.
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Salzburg, Department of Social Sciences and Economics
- (wo)
-
Salzburg
- (wann)
-
2009
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Loretz, Simon
- Moore, Padraig J.
- University of Salzburg, Department of Social Sciences and Economics
Entstanden
- 2009
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