| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP11495 |
| DP11495 Multinational firms and tax havens | |
| Monika Schnitzer; James Hines; Anna Gumpert | |
| 发表日期 | 2016-09-06 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently diffcult and costly that only 20.4 percent of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a one percentage point higher foreign tax rate is associated with a 2.3 percent greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives, and contrasts with earlier evidence for U.S. firms. The relationship is less strong for firms in service industries, possibly reflecting the difficulty of reallocating taxable service income. |
| 主题 | International Trade and Regional Economics ; Public Economics |
| 关键词 | Multinational firms Tax havens |
| URL | https://cepr.org/publications/dp11495 |
| 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/540309 |
| 推荐引用方式 GB/T 7714 | Monika Schnitzer,James Hines,Anna Gumpert. DP11495 Multinational firms and tax havens. 2016. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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