G2TT
来源类型Discussion paper
规范类型论文
来源IDDP11495
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
URLhttps://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.
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