| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP15060 |
| DP15060 Corporate tax avoidance and industry concentration | |
| Julien Martin; Farid Toubal | |
| 发表日期 | 2020-07-17 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | This paper argues that tax avoidance by large corporations has contributed to the 25% increase in concentration among U.S. firms since the mid-1990s. Corporate tax avoidance gives large firms a competitive edge, which translates into larger market shares and an increase in the granularity of the economy. We develop IV and difference-in-differences strategies that show the causal impact of tax avoidance on firm-level sales. Had firms not resorted to tax avoidance in 2017, our results imply that the average industry concentration would have been 8.3% lower, which is around its early 2000 level. |
| 主题 | International Trade and Regional Economics ; Public Economics |
| 关键词 | Tax avoidance Industry concentration Irs audit probability |
| URL | https://cepr.org/publications/dp15060 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/544013 |
| 推荐引用方式 GB/T 7714 | Julien Martin,Farid Toubal. DP15060 Corporate tax avoidance and industry concentration. 2020. |
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