Arbeitspapier
Fiscal consequences of corporate tax avoidance
We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and higher indirect tax revenues and rates. To establish causality, we use German municipal data and analyse how changes in municipal trade tax rates levied on corporate profits affect local tax revenue structure. Following a trade tax rate increase, we find that municipalities with high exposure to aggressive multinationals experience a significant decline in trade tax revenue levels and shares.
- Language
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Englisch
- Bibliographic citation
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Series: IES Working Paper ; No. 13/2023
- Classification
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Wirtschaft
Fiscal Policy
Tax Evasion and Avoidance
State and Local Taxation, Subsidies, and Revenue
- Subject
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Corporate Tax Avoidance
Profit Shifting
Multinational Corporations
Government Tax Revenue Structure
- Event
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Geistige Schöpfung
- (who)
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Bilicka, Katarzyna
Dubinina, Evgeniya
Janský, Petr
- Event
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Veröffentlichung
- (who)
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Charles University in Prague, Institute of Economic Studies (IES)
- (where)
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Prague
- (when)
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2023
- Handle
- Last update
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10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Bilicka, Katarzyna
- Dubinina, Evgeniya
- Janský, Petr
- Charles University in Prague, Institute of Economic Studies (IES)
Time of origin
- 2023
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