Arbeitspapier
Do Corporate Tax Cuts Reduce International Profit Shifting?
This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of 2,812 German corporations around the Business Tax Reform in 2008. Applying a difference-in-differences framework with a one-on-one matching strategy, which compares earnings of multinational and domestic corporations, I do not find empirical evidence that even a 10 percentage points cut in the business tax rate leads to a reduction of profit shifting activities.
- Sprache
-
Englisch
- Erschienen in
-
Series: Diskussionsbeiträge ; No. 2014/10
- Klassifikation
-
Wirtschaft
Multinational Firms; International Business
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
- Thema
-
corporate taxation
international profit shifting
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Brandstetter, Laura
- Ereignis
-
Veröffentlichung
- (wer)
-
Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft
- (wo)
-
Berlin
- (wann)
-
2014
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Brandstetter, Laura
- Freie Universität Berlin, Fachbereich Wirtschaftswissenschaft
Entstanden
- 2014
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