从加权实际税率法分析数字公司税收不足的证据

IF 3 Q1 ECONOMICS
Pavel Peterka, Dominik Stroukal
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引用次数: 0

摘要

与数字公司相比,传统公司面临的税收负担更重,本研究对这一普遍看法进行了审视。我们的研究深入探讨了 2010 年至 2020 年期间 463 家全球公司的实际企业税率(ECTR),其中包括 217 家数字实体和 246 家传统实体。利用独特的数据集,我们的分析表明,数字公司和传统公司的实际税率并无明显差异。与通常的看法相反,在某些年份,数字公司的税负更重。这一发现表明,为了实现数字公司与传统公司之间的税收平等,数字实体本应获得税收减免,尤其是在 2012 年至 2015 年期间,当时数字实体的税率明显较高。此外,我们的模型显示,随着时间的推移,数字公司的实际企业税率逐渐上升,这反映了它们在市场中的增长和稳定。在整个研究期间,包括从 2010 年到 2020 年的每一年,数字公司与传统公司之间的实际税率差异在所选国家平均不超过三个百分点。这个 3% 的临界点与欧盟委员会提出的数字税作为临时措施的临界点明显相同。由于观察到的差异始终低于这个幅度,对数字服务征收 3% 的额外税率实际上会给数字公司带来比传统公司高得多的税收负担。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Evidence Against the Undertaxation of Digital Companies from the Weighted Effective Tax Rate Method Analysis
This study scrutinizes the prevalent belief that traditional companies face a more substantial taxation burden compared to digital firms. Our research delves into the effective corporate tax rate (ECTR) for an extensive sample of 463 global companies, encompassing 217 digital and 246 traditional entities, over the period from 2010 to 2020. Utilizing a unique dataset, our analysis reveals that the effective tax rates for digital and traditional companies do not significantly diverge. Contrary to common perceptions, in certain years, digital companies shouldered a heavier tax burden. This finding suggests that to achieve parity in taxation between digital and traditional firms, digital entities would have warranted tax relief, particularly between 2012 and 2015 when their tax rates were demonstrably higher. Furthermore, our models highlight a gradual increase in the effective corporate tax rate for digital companies over time, reflecting their growth and stabilization in the market. Throughout the entire period under study, including each individual year from 2010 to 2020, the difference in the effective tax rate between digital and traditional companies did not exceed an average of three percentage points across the selected countries. This threshold of three percent is notably the same as the digital tax proposed by the European Commission as a provisional measure. Since the observed difference consistently fell below this margin, imposing an additional 3% tax on digital services would, in effect, impose a disproportionately higher tax burden on digital firms than on their traditional counterparts.
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