Journal article icon

Journal article

Internationalization and business tax revenue - evidence from Germany

Abstract:

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...

Expand abstract

Actions


Authors


Publication date:
2010-01-01
URN:
uuid:4e0f0ee4-77a4-4389-b0f5-e2024f64b470
Local pid:
oai:eureka.sbs.ox.ac.uk:352

Terms of use


Metrics


Views and Downloads






If you are the owner of this record, you can report an update to it here: Report update to this record

TO TOP