dc.contributor.author
Brandstetter, Laura
dc.date.accessioned
2018-06-08T08:16:34Z
dc.date.available
2014-04-28T11:06:47.860Z
dc.identifier.uri
https://refubium.fu-berlin.de/handle/fub188/19719
dc.identifier.uri
http://dx.doi.org/10.17169/FUDOCS_document_000000020250
dc.description.abstract
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.
de
dc.relation.ispartofseries
urn:nbn:de:kobv:188-fudocsseries000000000318-5
dc.relation.ispartofseries
urn:nbn:de:kobv:188-fudocsseries000000000006-7
dc.rights.uri
http://www.fu-berlin.de/sites/refubium/rechtliches/Nutzungsbedingungen
dc.subject
Corporate taxation
dc.subject
international profit shifting
dc.subject.ddc
300 Sozialwissenschaften::330 Wirtschaft::336 Öffentliche Finanzen
dc.title
Do Corporate Tax Cuts Reduce International Profit Shifting?
refubium.affiliation
Wirtschaftswissenschaft
de
refubium.affiliation.other
Betriebswirtschaftslehre / Department Finance, Accounting and Taxation (FACTS)
refubium.mycore.fudocsId
FUDOCS_document_000000020250
refubium.series.issueNumber
2014,10 : FACTS
refubium.series.name
Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin
refubium.mycore.derivateId
FUDOCS_derivate_000000003504
dcterms.accessRights.openaire
open access
