Technological Changes and Countries' Tax Policy Design: Evidence from Anti-Tax Avoidance Rules

• 成果类型: Article
• 署名作者: Bru, Alissa I.; Jacob, Martin; Schu, Harm H.
• 署名单位: University of Navarra; IESE Business School; Tilburg University
• 刊物名称: MANAGEMENT SCIENCE
• ISSN/ISSBN: 0025-1909
• DOI: 10.1287/mnsc.2021.03955
• 发表日期: 2025
• 关键词: tax policy; technological changes; Tax avoidance

摘要

We investigate the association between technological changes and corporate tax policies in 34 OECD countries between 1996 and 2016. We use a shift -share design to capture the differential exposure of countries to U.S. technological advancements. Our study shows that countries' antitax avoidance rules are tightened as their exposure to U.S. technological advancements increases. The tightening is particularly concentrated in countries that are larger, more exposed to intangibles, and have higher profit shifting incentives. Our findings have important implications for corporate executives as a country's anti-tax avoidance rules are associated with foreign technological advancements.