Corporate Tax Avoidance and Sales: Microevidence and Aggregate Implications

The authors thank the editor and the associate editor for their careful handling of the manuscript and for their constructive guidance throughout the review process. The authors thank Kimberly Clausing, Ron Davies, Michael Devereux, Peter Egger, Fabio Gaertner, James Hines, Martin Jacob, Marko Köthenbürger, Philippe Martin, Florian Mayneris, Valeria Merlo, Sophie Osotimehin, Nadine Riedel, Leslie Robinson, Bridget Stomberg, Georg Wamser and seminar participants at CEPII, ENS Paris-Saclay, Boston University, ENS-GATE, CREST, IESE Tax Conference JRC Sevilla, KU-Leuven, Münster University, Kiel University, Econometric Society World Congress, ECARES-ULB, Université Paris-Dauphine, Sciences-Po, ETH Zürich, LMU Munich, Tübingen RSIT, and the UQAM “Corporate Taxation in a Globalized World” virtual conference meetings for useful comments and discussions. The authors are particularly thankful to Baptiste Souillard for sharing tax-haven information and to Felipe Saffie for helping with the CRP data.