The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain
| dc.contributor.author | Garmendia-Lazcano, Aitor | |
| dc.contributor.author | Baselga Pascual, Laura | |
| dc.date.accessioned | 2024-12-19T14:12:18Z | |
| dc.date.available | 2024-12-19T14:12:18Z | |
| dc.date.issued | 2024-07-10 | |
| dc.date.updated | 2024-12-19T14:12:18Z | |
| dc.description.abstract | This paper investigates the influence of regional tax autonomy, firm size, and business group affiliation on corporate tax burden in a large sample of Spanish firms, including non-listed firms, from 2007 to 2016. Our findings reveal that firms located in tax- autonomous regions exhibit lower effective corporate tax rates (ETR), providing new empirical support for the horizontal tax com-petition theory. Additionally, we identify a positive relationship between firm size and corporate tax burden, aligning with the political cost theory. Furthermore, we find that group-affiliated firms face a higher ETR than independent firms, and that group affiliation attenuates the differences in the tax burden experienced by large and small firms. | en |
| dc.identifier.citation | Garmendia-Lazcano, A., & Baselga-Pascual, L. (2024). The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. https://doi.org/10.1080/02102412.2024.2377448 | |
| dc.identifier.doi | 10.1080/02102412.2024.2377448 | |
| dc.identifier.eissn | 2332-0753 | |
| dc.identifier.issn | 0210-2412 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.14454/2185 | |
| dc.language.iso | eng | |
| dc.publisher | Taylor & Francis | |
| dc.subject.other | Firm size | |
| dc.subject.other | Business group | |
| dc.subject.other | Effective tax rate | |
| dc.subject.other | Tax autonomy | |
| dc.subject.other | Spain | |
| dc.subject.other | Tax avoidance | |
| dc.title | The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain | en |
| dc.type | journal article | |
| dcterms.accessRights | metadata only access | |
| oaire.citation.title | Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad |