Internationalisierung, Unternehmensgröße und Konzernsteuerquote

Translated title of the contribution: Internationalization, Enterprise Size, and Effective Tax Rate

Dennis Bischoff, Alexander Halberstadt, Caren Sureth-Sloane

Publication: Working/Discussion PaperWorking Paper/Preprint

Abstract

Despite its well-known shortcomings, scientists and analysts frequently employ the effective tax rate as an indicator of the tax burden. From a tax perspective, the question arises whether the total and realistic corporate tax burden measured by the effective tax rate varies with sectors and, if so, which are the underlying factors of this variation. For the first time, this paper empirically analyzes the influence of internationalization and business size of selected German groups on the effective tax rate. Our findings suggest that no unequivocal statements regarding the effects of these sector-dependent parameters on the corporate tax burden can be made.
Translated title of the contributionInternationalization, Enterprise Size, and Effective Tax Rate
Original languageGerman
DOIs
Publication statusPublished - 2008

Publication series

Seriesarqus Discussion Papers in Quantitative Tax Research
Number56

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