问号屋：如何构建国家反避税变量？

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文献来源 作者构建了一个包含各国反避税规则集的AntiTAScore指数。值越高，说明监管机构打击企业避税的力度越大。 As listed in Table 1, AntiTAScore measures countries’ corporate tax rules for combating corporate tax avoidance based on nine items. Most of these items are also specific actions in the OECD BEPS initiative. However, not all countries have implemented these suggestions at the same time or at all, as these are nonbinding recommendations. 九个组成部分： To start, we include binary items for (1) the existence of a general antiavoidance rule, (2) hybrid mismatch rules, (3) an exit tax regime, (4) a tax-related disclosure regime, (5) country-by-country reporting rules. Moreover: (6) a categorical variable accounting for the progressiveness of the transfer pricing regime (7) the strictness of controlled foreign corporation(CFC) regimes, we construct a measure that consists of the low-tax threshold set in a CFC regime divide ………………………………