Technological Changes and Countries’ Tax Policy Design: Evidence from Anti–Tax Avoidance Rules

The authors thank Eric So (editor), the associate editor, two anonymous reviewers, Christian Andres, Antonio De Vito, Jesse van der Geest, Laurence van Lent, Mark Penno (discussant), Dirk Schindler, and workshop participants at the University of Glasgow, the University of Paderborn, the University of Tilburg, WHU–Otto Beisheim School of Management, the 2019 Annual Congress of the European Accounting Association, the 15th International Accounting Research Symposium in Madrid, the EIASM Conference on Current Research in Taxation in Barcelona, the Dutch Workshop on Corporate Taxation in Rotterdam, and the Tax Readings Group of the University of Connecticut for valuable comments and suggestions. The authors also thank Thorben Wulff for excellent research assistance. A prior version of the paper was titled “What Shapes Corporate Tax Policy?”