G2TT
来源类型Discussion paper
规范类型论文
来源IDDP17347
DP17347 The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile
Sebastian Bustos; Dina D. Pomeranz; Juan Carlos Suárez Serrato; José Vila-Belda; Gabriel Zucman
发表日期2022-05-31
出版年2022
语种英语
摘要Profit shifting by multinational corporations is thought to reduce tax revenue around the world. We analyze the introduction of standard regulations aimed at limiting profit shifting. Using administrative tax and customs data from Chile in difference-in-differences event-study designs, we find that the reform was ineffective in reducing multinationals’ transfers to lower-tax countries and did not significantly raise tax payments. At the same time, interviews with tax advisors reveal a drastic increase in tax advisory services. The qualitative interviews also allow us to identify and then quantitatively confirm a common tax planning strategy in response to the reform. These results illustrate that when enforcement can be circumvented by sophisticated tax planning, it can benefit tax consultants at the expense of tax authorities and taxpayers.
主题Development Economics ; Public Economics
URLhttps://cepr.org/publications/dp17347
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/546391
推荐引用方式
GB/T 7714
Sebastian Bustos,Dina D. Pomeranz,Juan Carlos Suárez Serrato,et al. DP17347 The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile. 2022.
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