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New Insights into the Relationship Between Taxation and Trade
Client/Funding Institution
Anniversary Fund of the Oesterreichische Nationalbank
Abstract
The research project uses panel data techniques to empirically explore the relationship between taxation and trade. The main questions of interest focus on the impact of corporate income taxation and employers’ social security contributions on trade dynamics, including value-added trade in the context of global value chains. The analysis disentangles the demand-driven impacts on trade from the effects of profit shifting through transfer-pricing by multinational corporations. The project contributes to the policy discussions focusing on fiscal devaluation, competitiveness and factors shaping trade and current account imbalances.
Duration
May 2020 - September 2021
wiiw team Leader
wiiw Staff
Birgit Buschbom, Mario Holzner, Branimir Jovanovic, Sandor Richter, Monika Schwarzhappel
Keywords: corporate income taxation, social security contributions, fiscal devaluation, international trade, value-added trade, profit shifting
Countries covered: non specific
Research Areas: Macroeconomic Analysis and Policy, International Trade, Competitiveness and FDI