How does Tax Competition Affect the Development of IT Start-Ups

Student: Sharifullin Artur

Faculty: International College of Economics and Finance

Educational Programme: Double degree programme in Economics of the NRU HSE and the University of London (Bachelor)

Final Grade: 7

Year of Graduation: 2019

Rapid course of globalization made economies more open than ever before. This allowed for free flow of capital between the countries, which made countries compete by setting different tax rates, with respect to their objective policies. It was at first hypothesized that IT startups would actively react to incentives provided by tax authorities. However, there had been no found evidence of profit tax affecting the development of IT startups in a given country.

Full text (added June 13, 2019)

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