Corporate Taxation and Exports: Evidence from Italian Firm-Level Data

Daniela Federici and Valentino Parisi

Review of Economics & Finance, 2014, vol. 4, 23-38

Abstract: This paper analyses the relationship between corporate taxes and exports of Italian firms. We use an integrated dataset for the manufacturing industry combining, for the period 2004-2006, survey data on enterprises and company accounts to analyse firms' export participation. Our results suggest that export propensity as well as export intensity are positively associated with corporate taxation. This finding can be traced out to greater ability of exporting firms to transfer the tax-induced costs on international markets, compared to domestic firms. The methodology used to calculate the average and the marginal corporate tax rates allows deriving firm-specific effective corporate tax rates.

Keywords: Corporate taxation; Exports; Effective tax rates; Italy (search for similar items in EconPapers)
JEL-codes: F14 H25 H32 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (2)

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