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Consumption taxes and corporate tax planning - evidence from European service firms
Olbert, Marcel
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Werner, Ann-Catherin
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Dokumenttyp:
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Präsentation auf Konferenz
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Erscheinungsjahr:
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2019
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Veranstaltungstitel:
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2nd Emerging Scholars in Accounting Conference
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Veranstaltungsort:
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Frankfurt, Germany
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Veranstaltungsdatum:
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14.-15.10.2019
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Sprache der Veröffentlichung:
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Englisch
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Einrichtung:
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Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
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Fachgebiet:
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330 Wirtschaft
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Fachklassifikation:
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JEL:
H22, H24, H25, H32, M48,
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Freie Schlagwörter (Englisch):
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Consumption Taxes, Tax Planning, Profit Shifting
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Abstract:
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Consumption taxes are a primary source of tax revenue in many jurisdictions. Exploiting a unique
setting in Europe with 28 staggered and plausibly exogenous value-added tax rate changes, this study
examines the effect of consumption taxes on corporate tax planning. We find that service firms report
0.5 percent less in sales if consumption taxes increase by one percentage point. Consistent with incentives
for tax planning and economic theory, the effect is stronger for firms with greater discretion over
where to pay value-added taxes and firms bearing a greater part of the tax burden. We then show that
the extent and the channels of profit shifting depend on firms’ responsiveness to consumption taxes,
suggesting that consumption taxes place a constraint on corporate income tax planning.
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