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Firms and tax competition in the digital economy: a data platform for geo-temporal network analysis

People

 

D'Ambros M.

(Responsible)

Parchet R.

(Responsible)

Abstract

Digitalization is rapidly transforming local economies. Firms become increasingly more footloose and intricated in complex networks; markets once competitive become concentrated and the spatial concentration of economic activities put peripheral regions at risks. In particular, as tax bases become more mobile and integrated, tax revenues for regional and local jurisdictions become more and more elusive. In this context, tax competition might be harmful and coordinated tax policies welfare-enhancing. Understanding these dynamics is key to reform the corporate tax system. Yet, little is known on firms, in particular on their organizational and network structure, how this structure evolves over time and space, and how differential tax rates affect firms’ location and organizational choices.

Additional information

Start date
01.02.2020
End date
31.01.2024
Duration
48 Months
Funding sources
SNSF
Status
Active
Category
Swiss National Science Foundation / NRP - National Research Programmes