Internationalization and business tax revenue—evidence from Germany
Internationalization and business tax revenue—evidence from Germany
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DOI：
10.1007/s10797-009-9112-5
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发表时间：
2010-04
影响因子：
1
通讯作者：
J. Becker;C. Fuest
中科院分区：
文献类型：
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作者：
J. Becker;C. Fuest
商业活动的持续国际化加剧了人们的担忧，即政府可能会失去对商业收入征税的能力。通过使用1970年至2005年德国16个州的数据，我们估计了国际化的影响，衡量贸易量和外国直接投资的股票，营业税收入。我们控制国际化对企业利润的影响。令人惊讶的是，我们发现强有力的证据表明国际化对税收产生了积极影响。国际化指标提高10%，税收收入增加3%以上。这一违反直觉的结果可能是由于纯本国公司的避税活动较多，或由于税法中的法律的规定可被用作国内交易而不是跨界交易的税收漏洞。
The ongoing internationalization of business activity fuels concerns that governments may lose their ability to tax business income. By using data on sixteen German states from 1970 to 2005, we estimate the impact of internationalization, measured by trade volumes and stocks of foreign direct investment, on business tax revenues. We control for the impact of internationalization on business profits. Surprisingly, we find strong and robust evidence for a positive impact of internationalization on tax revenue. An increase in the internationalization indicator of ten percent increases tax revenue by over three percent. This counterintuitive result may be explained by higher tax avoidance activity of purely national firms or by legal provisions in the tax law which can be used as tax loopholes in the case of domestic transactions as opposed to cross-border transactions.