Sự hấp dẫn về thuế và việc xác định địa điểm của các công ty con do Đức kiểm soát

Springer Science and Business Media LLC - Tập 11 - Trang 251-297 - 2016
Deborah Schanz1, Andreas Dinkel1, Sara Keller2
1Munich School of Management, Ludwig-Maximilians-University Munich, Munich, Germany
2WHU — Otto Beisheim School of Management, Vallendar, Germany

Tóm tắt

Bài báo này phân tích liệu thuế có ảnh hưởng đến quyết định địa điểm của các doanh nghiệp đa quốc gia hay không. Chúng tôi sử dụng một bộ 22 biến thuế mới, chẳng hạn như thuế đối với cổ tức và lãi vốn, thuế khấu trừ, sự tồn tại của chế độ thuế nhóm, và các quy định về vốn mỏng. Hơn nữa, chúng tôi sử dụng Chỉ số Hấp dẫn Thuế, một thước đo tổng hợp mới bao gồm 22 biến thuế này. Phân tích hồi quy dữ liệu đếm của chúng tôi dựa trên một tập dữ liệu mới được thu thập thủ công gồm các công ty con của các công ty Đức niêm yết trên DAX30 tại 97 quốc gia. Sau khi kiểm soát các yếu tố phi thuế, chúng tôi nhận thấy môi trường thuế của một quốc gia có ảnh hưởng tích cực đáng kể đến số lượng công ty con do Đức kiểm soát và, do đó, đến quyết định địa điểm của các doanh nghiệp đa quốc gia của Đức. Cụ thể, phân tích của chúng tôi cho thấy các công ty đa quốc gia của Đức đặt chi nhánh tại các quốc gia có mức thuế quy định thuận lợi, thuế khấu trừ, mạng lưới hiệp định tránh đánh thuế hai lần, và các ưu đãi lưu giữ. Ngoài ra, chúng tôi nhận thấy rằng Chỉ số Hấp dẫn Thuế có khả năng giải thích trong quyết định địa điểm của các công ty con và do đó, nó có thể được sử dụng như một thước đo tổng hợp thay thế, ví dụ, khi 22 biến thuế đơn lẻ không khả dụng.

Từ khóa

#thuế #doanh nghiệp đa quốc gia #quyết định địa điểm #chỉ số hấp dẫn thuế #công ty con

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