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Exogenous Determinants of International Corporate Tax Rates: A Gravity Theory Approach
BibTeX
@MISC{_exogenousdeterminants,
author = {},
title = {Exogenous Determinants of International Corporate Tax Rates: A Gravity Theory Approach},
year = {}
}
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Abstract
This study examines the extent to which national contextual or environmental variables may influence national corporate tax rate determination in different countries. Using arguments based on institutional, tax competition and gravity theories, we develop and test hypotheses regarding the influence of exogenous factors on a country’s tax rate determination through imitation. Predictions concerning the gravitational pull between countries, geographical relatedness, and religion were either fully or partially supported, while predictions regarding the impact of language and type of legal system in a country were not supported. The results are discussed with respect to directions for future research.
Keyphrases
exogenous determinant gravity theory approach international corporate tax legal system country tax rate determination geographical relatedness exogenous factor different country gravitational pull future research national contextual gravity theory environmental variable national corporate tax rate determination tax competition
