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- W4385518211 abstract "State-owned enterprises (“SOEs”) have become active investors in global markets in the last decade, challenging policymakers in Canada and other Organisation for Economic Co-operation and Development countries to confront the logic of “state capitalism.” This article develops a novel theory of the income taxation of SOEs. Many countries subject their SOEs to the income tax, but economists tend to dismiss SOE taxation as superfluous. A contrary, popular belief holds that SOE taxation is necessary to ensure fair competition. This article shows that both views are mistaken and explains SOE taxation in terms of the agency problem for dividend policy. Because typical devices to give private firm managers incentives to distribute profits may not be available for SOEs, taxing SOEs becomes a mechanism to force distributions. This “forced distribution” view implies that SOEs may be highly tax-sensitive. This article analyzes the factors affecting SOE tax sensitivity and demonstrates its consequences for international tax policy." @default.
- W4385518211 created "2023-08-04" @default.
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- W4385518211 date "2016-01-02" @default.
- W4385518211 modified "2023-10-06" @default.
- W4385518211 title "Taxing State-Owned Enterprises: Understanding a Basic Institution of State Capitalism" @default.
- W4385518211 doi "https://doi.org/10.60082/2817-5069.2956" @default.
- W4385518211 hasPublicationYear "2016" @default.
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