Interesting paper here. Visibility of sales taxes make them popular.
Might help us understand why destination-based corporate income tax ideas (#DBCFT) have found popular support recently. Citizens can relate to and like the idea of companies paying taxes where their sales are.https://twitter.com/MattGrossmann/status/1069420147012771841 …
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A personal “A-ha!” moment story on this: It was during the
#ParadisePapers. Media stories ran in Denmark about Nike’s corporate structure. Journalists (I think@SorenK_DR) went out to the Nike stores and asked shoppers about their views on the tax structuring.1 reply 1 retweet 2 likesShow this thread -
Shopper after shopper, and other passers-by that were interviewed, said they thought Nike should pay (corporate) tax in Denmark on those local sales.
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They weren’t fed that policy opinion by anyone. They volunteered it. Without any specific expertise in tax policy. They just had an intuition that taxes should be paid where sales are (as the paper tells us).
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Rasmus Corlin Christensen Retweeted Rasmus Corlin Christensen
To wrap this up: I was honestly taken aback by the consistency. Couldn’t understand how these people could all support such a specific tax policy principle. I’ve even wondered out loud about this: https://twitter.com/phdskat/status/928017245376274432?s=21 … The paper at the top of this thread helps us make sense.
Rasmus Corlin Christensen added,
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Replying to @phdskat
But is it the right question? I mean asking a shopper in Nike store 'should Nike pay tax here' .... is basically should shops pay tax....so answer is 'of course shops should pay tax, all shops pay tax so why shouldn't Nike'?
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I'd want to go ask ppl buying Nikes in Unisport & ppl outside Ecco's headquarters 'should Ecco pay tax in Denmark or UK when shoes from sold to customer in London'... could do a whole study on tax policy intuition w different shoe brands & combinations. I wonder if consistent?
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