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Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
LICOS Discussion Paper No. 160
Verlag: 
Katholieke Universiteit Leuven, LICOS Centre for Transition Economics, Leuven
Zusammenfassung: 
This paper provides empirical evidence of a more favorable tax treatment for foreign multinationals compared to similar domestic firms in a small open economy. Using treatment effects to control for self-selection of foreign firms into low tax firms, we find that foreign multinationals have substantially lower effective tax rates compared to domestic firms. In our estimations we also control for firm size, sector membership and business-cycle effects. A simple theoretical framework is used to explain our empirical findings and rests on the notion that multinational firms are in a better position to bargain for lower taxes with governments as a result of their "footloose" nature and outside location options.
Schlagwörter: 
firm level data
multinationals
corporate taxation
self-selection
JEL: 
C51
E62
F23
Dokumentart: 
Working Paper

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