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hal.structure.identifierCentre de Recherche en Économie et Statistique [CREST]
dc.contributor.authorMartin, Julien
hal.structure.identifierEuropean Center for Advanced Research in Economics and Statistics [ECARES]
dc.contributor.authorParenti, Mathieu
hal.structure.identifierLaboratoire d'Economie de Dauphine [LEDa]
dc.contributor.authorToubal, Farid
dc.date.accessioned2021-11-02T12:50:34Z
dc.date.available2021-11-02T12:50:34Z
dc.date.issued2021
dc.identifier.urihttps://basepub.dauphine.psl.eu/handle/123456789/22147
dc.language.isoenen
dc.subjectIndustry concentrationen
dc.subjectIRS Audit Probabilityen
dc.subjectTax avoidanceen
dc.subject.ddc337en
dc.subject.classificationjelD40en
dc.subject.classificationjelF23en
dc.subject.classificationjelH26en
dc.subject.classificationjelL11en
dc.subject.classificationjelD21en
dc.titleCorporate Tax Avoidance and Industry Concentrationen
dc.typeDocument de travail / Working paper
dc.contributor.editoruniversityotherUniversité du Québec à Montréal;Canada
dc.description.abstractenThis paper investigates the influence of corporate tax avoidance (CTA) on industry concentration in the U.S. since the mid-1990s. A simple model shows CTA increases concentration if (i) CTA gives a competitive advantage to avoiding firms, and (ii) CTA of large relative to small firms increases. We find a positive and causal impact of CTA on firm-level sales using three alternative identification strategies. We then show CTA increases more among the largest firms in most industries, which reinforces their dominant position. In key industries, the differences in tax aggressiveness between large and small firms explain 10% to 30% of the increase in concentration over the last 25 years. CTA-induced changes in the CR4 index influence industrial real output to an extent that is relevant at the macroeconomic scale.en
dc.publisher.nameCentre for Economic Policy Researchen
dc.publisher.cityLondonen
dc.identifier.citationpages15060en
dc.relation.ispartofseriestitleCEPR Discussion papersen
dc.relation.ispartofseriesnumber15060en
dc.subject.ddclabelEconomie internationaleen
dc.identifier.citationdate2021-07
dc.description.ssrncandidatenon
dc.description.halcandidateouien
dc.description.readershiprechercheen
dc.description.audienceInternationalen
dc.date.updated2021-10-26T12:52:57Z
hal.identifierhal-03411574
hal.version1
dc.subject.classificationjelHALD.D4.D40en
dc.subject.classificationjelHALF.F2.F23en
dc.subject.classificationjelHALH.H2.H26en
dc.subject.classificationjelHALL.L1.L11en
dc.subject.classificationjelHALD.D2.D21en
hal.date.transferred2021-11-02T12:50:36Z
hal.author.functionaut
hal.author.functionaut
hal.author.functionaut


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