The role of anti-tax avoidance in tax base flow and international tax competition

被引：0

作者：

Zheng, Jiaxing ^{[1
,2
]}

Bai, Sida ^{[3
]}

Gu, Cheng ^{[3
]}

Huang, Bihui ^{[1
]}

Xiong, Mengxu ^{[4
]}

机构：

[1] Zhejiang Univ Finance & Econ, Sch Publ Finance & Taxat, Hangzhou 310018, Peoples R China

[2] Zhejiang Univ Finance & Econ, Inst Local Finance Res, Key Res Ctr Philosophy & Social Sci Zhejiang Prov, Hangzhou 310018, Peoples R China

[3] Dongbei Univ Finance & Econ, Sch Finance & Taxat, Dalian 116025, Peoples R China

[4] Huazhong Univ Sci & Technol, Sch Econ, Wuhan 430074, Peoples R China

来源：

PACIFIC-BASIN FINANCE JOURNAL | 2024年 / 84卷

基金：

中国国家自然科学基金;

关键词：

Anti-avoidance; Spillover effect; Base flow; International tax competition; COORDINATION; INVESTMENT; POLICY;

D O I：

10.1016/j.pacfin.2024.102309

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

By constructing the profit shifting model for MNCs, this study uses transfer pricing rules and bilateral tax conventions to examine the impact of anti -avoidance system on a country's corporate income tax base. Based on the balanced panel data of 50 countries from 2000 to 2013, we use the SYS-GMM method and find that the transfer pricing rules of neighboring countries significantly reduces the tax base of a country, while the impact of bilateral tax agreements on a country's tax base is slight. During the sample period, the management level of international anti -avoidance is improved, while the degree of tax competition among countries becomes more intense. Moreover, we show that anti -avoidance measures can reduce the phenomenon of tax avoidance for intangible assets.

引用

页数：18

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