Technological Changes and Countries’ Tax Policy Design: Evidence from Anti–Tax Avoidance Rules

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 rule...

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Bibliographic Details
Published in:Management science 2025-03, Vol.71 (3), p.2192-2215
Main Authors: Brühne, Alissa I., Jacob, Martin, Schütt, Harm H.
Format: Article
Language:English
Subjects:
Corporate taxes
Executives
Management science
Tax avoidance
Tax legislation
tax policy
Taxation
Technological change
technological changes
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