Data and replication files for the paper "Corporate taxes and multi-product exporters: theory and evidence from trade dynamics".
DATA DESCRIPTION:
Data on corporate tax rates and further sources used in the paper are described in the README file: [README.pdf]
DATA: We collect data on corporate tax rates for 170 countries for the years 1997-2014.
[DATA corp_tax]. Please send us an email - Lisandra.Flach@econ.lmu.de, please cite Flach, Irlacher and Unger (2021).
We also use data on effective tax rates available here: [DATA_ETR].
Data sources are described in the README file.
REPLICATION FILES:
Programming codes for replication: [FIU_2021_rep].