Corporate taxes and export competition

Tobias Böhm, Antonia Hohmann, Roxanne Raabe and Nadine Riedel

No wp-2025-38, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: A broad empirical literature examines the impact of corporate taxes on firms' investment, location, and tax avoidance behaviour. Other corporate adjustment margins have received little attention. In this paper, we use administrative customs and tax return data from South Africa to demonstrate that corporate taxes influence firms' export performance and their competitiveness in international product markets.

Keywords: Corporate tax; Exports; Competition; Emerging markets; Commercial policy (search for similar items in EconPapers)
Date: 2025
New Economics Papers: this item is included in nep-cfn and nep-pub
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