Arbeitspapier
Corporate Tax Avoidance and Industry Concentration
This paper argues that tax avoidance by large corporations has contributed to the 25% increase in concentration among U.S. firms since the mid-1990s. Corporate tax avoidance gives large firms a competitive edge, which translates into larger market shares and an increase in the granularity of the economy. We develop IV and difference-in-differences strategies that show the causal impact of tax avoidance on firm-level sales. Had firms not resorted to tax avoidance in 2017, our results imply that the average industry concentration would have been 8.3% lower, which is around its early 2000 level.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 8469
- Klassifikation
-
Wirtschaft
Firm Behavior: Empirical Analysis
Tax Evasion and Avoidance
Production, Pricing, and Market Structure; Size Distribution of Firms
Market Structure, Pricing, and Design: General
Multinational Firms; International Business
- Thema
-
tax avoidance
industry concentration
IRS audit probability
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Martin, Julien
Parenti, Mathieu
Toubal, Farid
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and Ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2020
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Martin, Julien
- Parenti, Mathieu
- Toubal, Farid
- Center for Economic Studies and Ifo Institute (CESifo)
Entstanden
- 2020
Ähnliche Objekte (12)
Corporate Social Responsibility and Tax Avoidance
Corporate social responsibility and tax avoidance
Fiscal Consequences of Corporate Tax Avoidance
Fiscal consequences of corporate tax avoidance
Banking deregulation and corporate tax avoidance
Fiscal consequences of corporate tax avoidance
Can increased tax transparency curb corporate tax avoidance?
How do corporate tax rates alter conforming tax avoidance?
Essays on Corporate Tax Avoidance, Sustainability, and Tax Transparency
Executive inside debt and corporate tax avoidance
Corporate tax planning, tax avoidance and their perception by investors
Essays on corporate tax planning and corporate tax avoidance : why tax expense differs across firms
Corporate Social Responsibility and Tax Avoidance
Corporate social responsibility and tax avoidance
Fiscal Consequences of Corporate Tax Avoidance
Fiscal consequences of corporate tax avoidance
Banking deregulation and corporate tax avoidance
Fiscal consequences of corporate tax avoidance
Can increased tax transparency curb corporate tax avoidance?
How do corporate tax rates alter conforming tax avoidance?
Essays on Corporate Tax Avoidance, Sustainability, and Tax Transparency
Executive inside debt and corporate tax avoidance
Corporate tax planning, tax avoidance and their perception by investors
Essays on corporate tax planning and corporate tax avoidance : why tax expense differs across firms
Corporate Social Responsibility and Tax Avoidance
Corporate social responsibility and tax avoidance
Fiscal Consequences of Corporate Tax Avoidance
Fiscal consequences of corporate tax avoidance
Banking deregulation and corporate tax avoidance
Fiscal consequences of corporate tax avoidance
Can increased tax transparency curb corporate tax avoidance?
How do corporate tax rates alter conforming tax avoidance?
Essays on Corporate Tax Avoidance, Sustainability, and Tax Transparency
Executive inside debt and corporate tax avoidance
Corporate tax planning, tax avoidance and their perception by investors