This paper analyzes how exporters are affected by corporate tax reforms in destination markets. We introduce tax policy in a trade model of multi-product firms and show that producers face tougher competition in export markets with lower corporate tax rates. This competitive effect induces firms to reduce the number of exported products and to skew their export sales towards the better performing varieties. We estimate the effects of corporate taxes on trade dynamics by exploiting policy reforms in 42 destination countries of exports during the period 2005–2012. Our results provide strong support for competitive effects of corporate taxation.

中文翻译：

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公司税和多产品出口商：来自贸易动态的理论和证据

本文分析了出口商如何受到目的地市场企业税制改革的影响。我们在多产品公司的贸易模型中引入税收政策，并表明生产商在出口市场面临更激烈的竞争，企业税率较低。这种竞争效应促使企业减少出口产品的数量，并将其出口销售转向表现更好的品种。我们通过利用 2005-2012 年期间 42 个出口目的地国的政策改革来估计公司税对贸易动态的影响。我们的结果为公司税收的竞争效应提供了强有力的支持。