{"id":50911,"date":"2023-12-01T17:31:20","date_gmt":"2023-12-01T16:31:20","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/corporate-tax-competition-between-firms\/"},"modified":"2025-10-22T22:13:45","modified_gmt":"2025-10-22T20:13:45","slug":"corporate-tax-competition-between-firms","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/50911\/","title":{"rendered":"Corporate tax competition between firms"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-50911","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Firms' tax planning decisions, similar to their other operational decisions, are made in a competitive environment. Various stakeholders observe the tax payments and evaluate these against the relevant peer group. This implies firms might not simply minimise their tax burden, but also consider their competitors' behaviour when deciding about tax planning. Empirically this creates interdependencies in the tax planning activities of firms. Introducing the concept of a reputational loss we show the positive interdependence in a theoretical model and test it in a spatial econometric model. Empirical evidence suggests that benchmarking takes place both within countries and within industries, however for the latter it is important to include firms in large non-EU OECD countries.","onlinedate":"2013-01-01 01:00:00","lang":"English","publication_series":"","publication_date":"20130101","publication_date_year":"2013","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Benchmarking\",\"Corporate taxation\",\"Spatial econometrics\",\"Tax competition\"]","jelcodes":"[\"C33\",\"H25\",\"M40\"]","related_publications":"[]","pdf":null,"zip":null,"link":"https:\/\/link.springer.com\/article\/10.1007\/s10797-012-9248-6","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"20","monthly_report_pages":"725-752","monthly_report_pages_sort":"725","issue":"5","journal":"International Tax and Public Finance","publisher":"","invisible":false,"external":true,"embargo_date":null,"types":[83083],"research_groups":[3500],"collaboration":"","persons":[3859,11973],"persons_data":"[{\"personId\":3859,\"personName\":\"Simon Loretz\",\"organisationNames\":[]},{\"personId\":11973,\"personName\":\"Padraig J. Moore\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Corporate tax competition between firms - WIFO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wifo.ac.at\/en\/publication\/50911\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate tax competition between firms\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wifo.ac.at\/en\/publication\/50911\/\" \/>\n<meta property=\"og:site_name\" content=\"WIFO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/WIFOat\/\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-22T20:13:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wifo.ac.at\/wp-content\/uploads\/2024\/05\/WIFO-Gebaeude-FotoAlexanderMueller-www.alexandermueller.at-IMG_6326-Bearbeitet-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@WIFOat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/50911\\\/\",\"url\":\"https:\\\/\\\/www.wifo.ac.at\\\/en\\\/publication\\\/50911\\\/\",\"name\":\"Corporate tax competition between firms - 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