How Does Firm Heterogeneity Affect International Tax Policy
How Does Firm Heterogeneity Affect International Tax Policy
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企业异质性如何影响国际税收政策
DOI：
10.5282/ubm/epub.27299
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发表时间：
2015
影响因子：
--
通讯作者：
Dominika Langenmayr
中科院分区：
文献类型：
--
作者：
Andreas Haufler;Dominika Langenmayr
即使是在一个狭义的部门，企业的规模和生产率也有很大的差异（Bernard，詹森，Redding and Schott 2007）。在生产率分布的第90个百分位数的公司生产几乎两倍的产出与生产率分布的第10个百分位数的公司相同的投入（Syverson 2011）。这种经验上观察到的异质性已经成为经济学许多分支学科最近理论和经验研究的核心要素，例如国际贸易文献（基于Melitz 2003的开创性理论贡献）。显然，公司的异质性也与国际公司税收政策的适当和有针对性的设计有关。然而，现有的理论文献对国际公司税收已在很大程度上被限制在所有企业都是相同的设置。
在这篇文章中，我们报告了仍然相对较小的理论研究，将企业异质性纳入对移动的跨国公司的税收政策模型。这一系列研究所涉及的问题既是积极的，也是规范性的。积极的问题是，企业异质性是否有助于解释我们近几十年来观察到的税收改革，以及它是否有助于我们理解企业对税收政策的反应。从规范的角度来看，企业异质性提出了一个问题，即在优化的公司税计划下，具有不同生产力水平的企业是否应该被不同地征税，以及这种差异应该是什么样的。
Firms - even in a narrowly defined sector - differ vastly in their size and productivity (Bernard, Jensen, Redding and Schott 2007). A firm at the 90th percentile of the productivity distribution produces almost twice as much output with the same inputs as a firm at the 10th percentile of the productivity distribution (Syverson 2011). This empirically observed heterogeneity has become a core element of recent theoretical and empirical research in many sub-disciplines of economics, such as the international trade literature (based on the seminal theoretical contribution by Melitz 2003). Clearly, the heterogeneity of firms is also relevant to the proper and well-targeted design of international corporate tax policy. Nevertheless, the existing theoretical literature on international corporate taxation has largely been confined to settings where all firms are identical.
In this contribution we report on the still relatively small strand of theoretical research that incorporates firm heterogeneity into models of tax policy towards mobile, multinational firms. The issues addressed by this strand of research are both positive and normative. The positive questions are whether firm heterogeneity can help to explain the tax reforms that we have observed in recent decades, and whether it can contribute to our understanding of firms’ reactions to tax policy. From a normative perspective, firm heterogeneity raises the question of whether firms with different levels of productivity should be taxed differently under an optimized corporate tax scheme, and what this differentiation should look like.
DOI：
10.2139/ssrn.1015617
发表时间：
2006-09
期刊：
McDonough: Strategy [including Economics
影响因子：
--
作者：
A. Bernard;J. Jensen;S. Redding;Peter K. Schott
通讯作者：
A. Bernard;J. Jensen;S. Redding;Peter K. Schott
DOI：
10.1016/j.euroecorev.2014.10.005
发表时间：
2012-12
期刊：
Political Economy: Fiscal Policies & Behavior of Economic Agents eJournal
影响因子：
--
作者：
Dominika Langenmayr;Andreas Haufler;C. Bauer
通讯作者：
Dominika Langenmayr;Andreas Haufler;C. Bauer
影响因子：
3.3
作者：
Bauer, Christian J.;Langenmayr, Dominika
通讯作者：
Langenmayr, Dominika