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 mult...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Berlin
Freie Univ. Berlin, FB Wirtschaftswiss.
2014
|
| Series: | Discussion paper / School of Business & Economics
2014,10 : FACTS |
| Subjects: | |
| Online Access: | Volltext |
| Summary: | 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. |
| Physical Description: | 1 Online-Ressource (22 S.) graph. Darst. |
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| spelling | Brandstetter, Laura Verfasser aut Do corporate tax cuts reduce international profit shifting? Laura Brandstetter Berlin Freie Univ. Berlin, FB Wirtschaftswiss. 2014 1 Online-Ressource (22 S.) graph. Darst. txt rdacontent c rdamedia cr rdacarrier Discussion paper / School of Business & Economics 2014,10 : FACTS 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. Deutschland Unternehmensteuerreformgesetz 2008 (DE-588)7591201-6 gnd rswk-swf Ausland (DE-588)4068999-2 gnd rswk-swf Gewinnverlagerung (DE-588)4020918-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Deutschland Unternehmensteuerreformgesetz 2008 (DE-588)7591201-6 u Gewinnverlagerung (DE-588)4020918-0 s Ausland (DE-588)4068999-2 s DE-188 School of Business & Economics Discussion paper 2014,10 : FACTS (DE-604)BV026641400 2014,10 http://edocs.fu-berlin.de/docs/receive/FUDOCS_document_000000020250 kostenfrei Volltext |
| spellingShingle | Brandstetter, Laura Do corporate tax cuts reduce international profit shifting? Deutschland Unternehmensteuerreformgesetz 2008 (DE-588)7591201-6 gnd Ausland (DE-588)4068999-2 gnd Gewinnverlagerung (DE-588)4020918-0 gnd |
| subject_GND | (DE-588)7591201-6 (DE-588)4068999-2 (DE-588)4020918-0 (DE-588)4011882-4 |
| title | Do corporate tax cuts reduce international profit shifting? |
| title_auth | Do corporate tax cuts reduce international profit shifting? |
| title_exact_search | Do corporate tax cuts reduce international profit shifting? |
| title_full | Do corporate tax cuts reduce international profit shifting? Laura Brandstetter |
| title_fullStr | Do corporate tax cuts reduce international profit shifting? Laura Brandstetter |
| title_full_unstemmed | Do corporate tax cuts reduce international profit shifting? Laura Brandstetter |
| title_short | Do corporate tax cuts reduce international profit shifting? |
| title_sort | do corporate tax cuts reduce international profit shifting |
| topic | Deutschland Unternehmensteuerreformgesetz 2008 (DE-588)7591201-6 gnd Ausland (DE-588)4068999-2 gnd Gewinnverlagerung (DE-588)4020918-0 gnd |
| topic_facet | Deutschland Unternehmensteuerreformgesetz 2008 Ausland Gewinnverlagerung Deutschland |
| url | http://edocs.fu-berlin.de/docs/receive/FUDOCS_document_000000020250 |
| volume_link | (DE-604)BV026641400 |
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