| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP8943 |
| DP8943 The use of tax havens in exemption regimes | |
| James Hines; Monika Schnitzer; Anna Gumpert | |
| 发表日期 | 2012-04-01 |
| 出版年 | 2012 |
| 语种 | 英语 |
| 摘要 | This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The behavior of German manufacturing firms from 2002-2008 is consistent with this prediction: at the mean, one percentage point higher foreign tax rates are associated with three percentage point greater likelihoods of owning tax haven affiliates. This contrasts with earlier evidence for U.S. firms subject to home country taxation, which are more likely to invest in tax havens if they face lower foreign tax rates. Foreign tax rates appear to be unrelated to tax haven investments of German firms in service industries, possibly reflecting the difficulty they face in reallocating taxable income. |
| 主题 | International Trade and Regional Economics ; Public Economics |
| 关键词 | Manufacturing fdi Multinational firms Profit shifting Service fdi Tax avoidance Tax havens |
| URL | https://cepr.org/publications/dp8943 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/537781 |
| 推荐引用方式 GB/T 7714 | James Hines,Monika Schnitzer,Anna Gumpert. DP8943 The use of tax havens in exemption regimes. 2012. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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