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
Bibliographic Details
- Publication date:
- 2010-01-01
Item Description
- UUID:
-
uuid:4e0f0ee4-77a4-4389-b0f5-e2024f64b470
- Local pid:
- oai:eureka.sbs.ox.ac.uk:352
- Deposit date:
- 2011-05-19
Related Items
Terms of use
- Copyright date:
- 2010
If you are the owner of this record, you can report an update to it here: Report update to this record