No. 12: Technological Changes and Countries’ Tax Policy Design: Evidence from Anti–Tax Avoidance Rules

Year: 2023
Type: Working Paper
Open Science:


We investigate the association between technological changes and corporate tax policy in 34 OECD countries between 1996 and 2016. We focus on the emergence of anti–tax avoidance rules. Using a shift-share design, we show that technological changes are associated with tighter anti–tax avoidance rules. We also show that there is no association with tax rates, but that there is a negative association with investment tax incentives. Moreover, we show that the association between technological change and anti–tax avoidance rules is concentrated in larger countries, in countries exposed to intangibles, and in countries with high profit shifting incentives.

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.

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