Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/71864 
Erscheinungsjahr: 
2009
Schriftenreihe/Nr.: 
Working Papers in Economics and Finance No. 2009-03
Verlag: 
University of Salzburg, Department of Social Sciences and Economics, Salzburg
Zusammenfassung: 
Firms' tax planning decisions, similar to their other operational decisions, are made in a competitive environment. Various stakeholders observe the tax payments and evaluate these against the relevant peer group, which creates interdependencies in the tax planning activities of firms. Introducing the concept of reputational loss we show the positive interdependence in a theoretical model and test it in a spatial econometric model. Empirical evidence suggests that benchmarking takes place both within countries and within industries, however for the latter it is important to include firms in large non-EU OECD countries. Further, the analysis shows that spatial interdependence is stronger for the largest firms and if they have an average effective tax rate above the statutory tax rate.
Schlagwörter: 
Corporate Taxation
Benchmarking
Tax Competition
Spatial Econometrics
JEL: 
H25
M40
Dokumentart: 
Working Paper

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