Profit shifting of U.S. multinationals

Journal of Public Economics - Tập 148 - Trang 1-13 - 2017
Tim Dowd1, Paul Landefeld1, Anne Moore1
1Joint Committee on Taxation, 503 Ford H.O.B., Washington, DC 20002, USA

Tài liệu tham khảo

Altshuler, 2015, Follow the leader? Evidence on European and U.S. tax competition, Public Finance Rev., 43, 485, 10.1177/1091142114527781 Christian, 2005, ROA-based estimates of income shifting by U.S. multinational corporations, 57 Clausing, 2009, Multinational firm tax avoidance and tax policy, Natl. Tax J., 62, 703, 10.17310/ntj.2009.4.06 Clausing, 2011, The revenue effects of multinational firm income shifting, 1580 Clausing, 2015 Cobham, A., Loretz, S., International distribution of the corporate tax base: Implications of different apportionment factors under unitary taxation (November 3, 2014). ICTD Working Paper 27. Available at SSRN: https://ssrn.com/abstract=2587839 or http://dx.doi.org/10.2139/ssrn.2587839. Deloitte, 2016 Dharmapala, 2014 Dharmapala, 2013, Earnings shocks and tax-motivated income-shifting: evidence from European multinationals, J. Public Econ., 97, 95, 10.1016/j.jpubeco.2012.08.004 EY, 2004 EY, 2006 EY, 2008 EY, 2010 EY, 2014 Gravelle, 2013, Tax havens: international tax avoidance and evasion, 1 Grubert, 2003, Intangible income, intercompany transactions, income shifting, and the choice of location, Natl. Tax J., 56, 221, 10.17310/ntj.2003.1S.05 Grubert, 2013, Foreign taxes and the growing share of U.S. multinational company income abroad: profits, not sales, are being globalized, Natl. Tax J., 65, 247, 10.17310/ntj.2012.2.01 Grubert, 1991, Taxes, tariffs and transfer pricing in multinational corporate decision making, Rev. Econ. Stat., 73, 285, 10.2307/2109519 Heckemeyer, 2013, Multinationals' profit response to tax differentials: effect size and shifting channels, ZEW Discus. Pap., 13 Hines, 1994, Fiscal paradise: foreign tax havens and American business, Q. J. Econ., 109, 149, 10.2307/2118431 Huizinga, 2008, International profit shifting within multinationals: a multi-country perspective, J. Public Econ., 92, 1164, 10.1016/j.jpubeco.2007.11.002 International Monetary Fund, 2014, Spillovers in international corporate taxation, 1 Joint Committee on Taxation, 2010 Joint Committee on Taxation, 2014 KPMG, 2002 KPMG, 2003 KPMG, 2004 KPMG, 2006 KPMG, 2014 Markle, 2012 Master, 2006, Controlled Foreign Corporations, 2002, 193 OECD, 2015 Saunders-Scott, 2015 Statistics of Income, Internal Revenue Service, 2008, 1 Statistics of Income, IRS World Bank