Abstract This paper reports an empirical analysis of the influence of e-commerce business practices on tax avoidance. Using a sample of European parent firms in the retail trade industry from 22 different countries, we find empirical evidence that e-commerce firms are significantly more tax avoidant than traditional firms. However, as the latter have increasingly sought to avoid paying taxes over the period studied, the gap between the two firm types has been reduced. Our results are robust to different specifications of tax avoidance, time, and sample selection criteria.

中文翻译：

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电子商务对欧洲避税影响的实证检验

摘要 本文对电子商务商业行为对避税行为的影响进行了实证分析。使用来自 22 个不同国家的零售贸易行业的欧洲母公司样本，我们发现实证证据表明电子商务公司比传统公司更避税。然而，由于后者在研究期间越来越多地寻求避税，这两种公司类型之间的差距已经缩小。我们的结果对不同的避税规范、时间和样本选择标准是稳健的。