Income shifting in the era of digitalization and tax induced capital market reactions

Ludwig, Christopher A.

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URN: urn:nbn:de:bsz:180-madoc-610017
Document Type: Doctoral dissertation
Year of publication: 2021
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 10 December 2021
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Keywords (English): corporate taxation , international taxation , BEPS , digitalization , profit shifting , capital market reactions
Abstract: This dissertation contributes to the understanding of how base erosion and profit shifting (BEPS) has evolved in the era of digitalization and how measures to safeguard tax revenues and to prevent income shifting affect firms. It develops three key insights in self-contained sections: First, it is still a pressing issue to develop convincing and easy to interpret measures to estimate the extent of BEPS. Simplistic indicators provide only limited evidence for BEPS. Second, the rapid digital transformation can contribute to the ability of multinational firms to engage more actively in income shifting activities. Digital infrastructure, especially facilitators of communication, seems to be a crucial foundation for timely, data-driven decision making in tax departments of multinational firms. Third, investors react to the introduction and proposal of legal measures to increase tax transparency and to safeguard tax revenues. Firms that engage more in income shifting activities and that pay fewer taxes experience larger stock price drops.

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ORCID: Ludwig, Christopher A. ORCID: 0000-0001-8268-2196

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