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Technological Changes and Countries’ Tax Policy Design: Evidence from Anti–Tax Avoidance Rules

Author

Listed:
  • Alissa I. Brühne

    (Independent Researcher)

  • Martin Jacob

    (Department of Accounting and Control, IESE Business School, 08034 Barcelona, Spain)

  • Harm H. Schütt

    (Department of Accountancy, Tilburg School of Economics and Management, 5037 AB Tilburg, Netherlands)

Abstract

We investigate the association between technological changes and corporate tax policies in 34 OECD countries between 1996 and 2016. We use a shift-share design to capture the differential exposure of countries to U.S. technological advancements. Our study shows that countries’ antitax avoidance rules are tightened as their exposure to U.S. technological advancements increases. The tightening is particularly concentrated in countries that are larger, more exposed to intangibles, and have higher profit shifting incentives. Our findings have important implications for corporate executives as a country’s anti–tax avoidance rules are associated with foreign technological advancements.

Suggested Citation

  • Alissa I. Brühne & Martin Jacob & Harm H. Schütt, 2025. "Technological Changes and Countries’ Tax Policy Design: Evidence from Anti–Tax Avoidance Rules," Management Science, INFORMS, vol. 71(3), pages 2192-2215, March.
    • Handle: RePEc:inm:ormnsc:v:71:y:2025:i:3:p:2192-2215
    DOI: 10.1287/mnsc.2021.03955
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